LIBRARY 

OF  THE 

University  of  California. 


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PERMANENT 
STATE  TAX  COMMISSIONS 

A  Comparative  Digest  of 
State  Legislation 


Compiled  by 

SVETNBJORN  JOHNSON 

Legislative  Reference 
Librarian 


North  Dakota  Public  Library  Commission 
Legislative  Reference  Department 

Bulletin  No.  1 


BISMARCK 
1910 


BISMARCK: 

TRIBtTNE,     PRINTERS    AND    B1NDKR8, 
1   9  1  O 


PERMANENT 
STATE   TAX   COMMISSIONS 

A  Comparative  Digest  of 
State  Legislation 


Compiled  by 

SVETNBJORN  JOHNSON 

Legislative  Reference 
Librarian 


North  Dakota  Public  Library  Commission 
Legislative  Reference  Department 

Bulletin  No.  1 


BISMARCK 

,  1.910 


BISMARCK!! 

TKtmxnrK,  fkiktkrb  and  biksxrs, 

1  9  1  O 


NORTH    DAKOTA   PUBLIC   LIBRARY    COMMISSION. 

O.   G.  Libby,   Chairman   Grand  Forks 

Max    Batt,   Vice    Chairman    Fargo 

W.   L.    Stockwell Bismarck 

A.  E.  Sheets  ' Lakota 

Mrs.  Clara  L.  Darrow   Fargo 

Mrs.    Minnie    C.    Budlong,    Secretary   and    Director. 


LEGISLATIVE  REFERENCE  DEPARTMENT. 

•      Sveinbjorn    Johnson,    Legislative    Reference    Librarian. 

It  shall  be  the  duty  of  the  library  commission  to  maintain 
a  legislative  reference  department  for  the  information  and 
assistance  of  the  members  of  the  legislature.  The  legis- 
lation of  other  states  and  information  upon  legal  questions 
shall  be  classified  and  catalogued  in  such  a  way  as  to 
render  the  same  easy  of  access  to  members,  thereby  enabling 
them  better  to  prepare  for  their  work.  Laws  of  19Q9,  chap- 
ter 156,  section  5. 

In  accordance  with  the  foregoing  enactment,  this  bulletin 
is  issued  by  the  Legislative  Reference  Department  of  the 
North    Dakota    Public   Library    Commission. 

Mrs,  Minnie  Clarke  Budlong, 

S«wa1?ary    of«  th«  •CofiirSission    and    Director    of 
•  ••    »  ••••  j»  •    • 

J  •••        .  VLlbra{/.J5^xtension. 


As  required  by  the  law  of  1909,  the  legislative  reference 
department  has  been  collecting  and  classifying  material  on 
questions  of  public  interest  in  this  state.  The  question  of 
taxation  and  state  tax  commission  has  for  some  time  been 
receiving  no  little  attention  and  during  the  last  session  of 
the  legislature  a  bill  was  presented  providing  for  the  crea- 
tion of  the  office  of  state  tax  commissioner.  Members  ap- 
peared much  interested  in  the  matter  and  many  demands 
were  made  upon  this  department  for  information  relating 
to  tax  commissions  in  other  states.  The  county  commission- 
ers at  their  meeting  at  Fargo  in  March,  1908,  resolved  la 
favor  of  a  state  tax  commission.  This,  therefore,  is  a  mat- 
ter of  considerable  public  interest  and  seems  likely  to  come 
before  the  legislatures  in  the  future. 

To  make  the  bulletin  of  the  greatest  practical  value  to 
lawmakers  and  the  public,  notes  have  been  made  of  criti- 
cisms of  different  laws  by  the  men  who  administer  them,  the 
commissioners,  and  syllabi  of  judicial  decisions,  where  acts 
have  been  construed  or  declared  void  by  the  courts,  have 
been  included.  North  Dakota  may  thus  profit  by  the  judicial 
as  well  as  the  administrative  experience  of  other  states  in 
this  field.  As  means  permit,  other  public  questions  will  be 
dealt   with  in  like  manner. 

SvEiNBjoRN  Johnson, 
Legisl?ti''-e  Reference  librarian. 


21854 


r: 


TABLE  OF  CONTENTS 


PAGE 

Bibliography    7 

Introductory    9 

General  property  tax   9 

Reports  of  special  commissions    9 

Permanent  tax  commissions    10 

Centralization    11 

Members 92 

Number 92 

Qualifications 92 

Term  of  office    92 

Salary   93 

Powers  and  duties  of  commissioners — Summary   93 

Alabama   14 

Connecticut    20 

Indiana   25 

Kansas    30 

Maryland    35 

Massachusetts   36 

Michigan    41 

Minnesota  46 

New  Jersey   51 

New  York 57 

North  Carolina  61 

Oregon    65 

Texas    72 

Vermont    73 

Washington    75 

West   Virginia    79 

Wisconsin   84 

Wyoming   89 

Summary   92 

Back  assessments  95 


DIGEST  OF   STATE  LEGISLATION 


PAGE 

Blanks  and  forms    95 

Enforcement   of   laws    94 

Equalization  and  review   93 

General   supervision    94 

Local   assessors 94 

Original  assessments    93 

Reassessments   93 

Reports    from   corporations 94 

Summon  witnesses    94 

Uniform   accounting   95 

Visit  counties    94 

State  Boards  of  Equalization    95 

How   constituted    95 


BIBLIOGRAPHY 


GENERAL  REFERENCES  ON  TAXATION. 

REPORTS  OF  COMMISSIONS. 

Connecticut,    Special   Tax   Commission,    1886,   1887. 

Delaware,  Special  Tax  Commission,  189'3. 

Illinois,  Bureau  of  Labor  Statistics,  1894.  Crammed  with 
tables,  facts  and  figures;  Contains  caustic  criticism  of 
the  general  property  tax  as  it  works  in  Illinois.  An  ex- 
haustive  document. 

Illinois,   Special  Revenue  Commission,   1886. 

Iowa,   Special  Revenue  Commission,  1893. 

Maine,  Tax  Commission,  1890. 

Maryland,  Special  Tax  Commission,  1888. 

Maryland,  Special  Tax  Commission,  1886. 

Massachusetts,  Special  Tax  Commission,  1875.  Contains 
much  exhaustive  information.     Reprinted,  1893. 

Massachusetts,  Special  Tax  Commission,  1897.  Lucid  and 
concise. 

Massachusetts,  Special  Tax  Commission,  1908. 

Michigan,  Board  of  State  Tax  Commissioners,  1900. 

Minnesota,  Tax  Commission,  1908.     Very  comprehensive. 

New  York,  Special  Tax  Commission,  1871.  An  able  docu- 
ment— out  of  print. 

New  York,   Special  Tax  Commission,  1907. 

New  York,  Counsel   1893. 

New  York,  Joint   Committee,   1893. 

Ohio,  Special  Tax  Commission,  1893. 

Oregon,  Special  Tax  Commission,  1891. 

Texas,  Special  Tax  Commission,  1899. 

Vermont,   Special  Tax  Commission,  1908. 

Washington,  Tax  Commission,  1906. 

Wisconsin,  Tax  Commission,  1903,  1907,  1909. 

REFERENCES    ON    STATE   TAX    COMMISSIONS. 

Chapman,  J.  W.,  State  Tax  Commissions  in  the  United 
States,   Johns   Hopkins  University   Studies,   1897. 

Civic  Federation  of  Chicago,  A  Summary  of  the  Reports  of 
Special  Tax  Commissions,  December,  1907. 

Foote,  Allen  R.,  Ineffective  Tax  Laws  and  Administration, 
Columbus,   Ohio. 


DIGEST   OF   STATE   LEGISLATION 


First  International  Conference,     State  and  Local     Taxation, 

1907. 
Second  International  Conference,  State  and  Local  Taxation, 

1908. 

REPORTS    OF   TAX    COMMISSIONS. 

Baltimore    Advisory    Committee    on   Taxation    and    Revenue, 

Maryland,  1908. 
California   Commission   on   Revenue   and  Taxation,   1906. 
Maine,  1908. 
New  Hampshire,  1908. 
Ohio,  '908. 
Oregon,  1906. 
West  Virginia,  1902. 
Wisconsin,  1898. 


INTRODUCTORY 


GENERAL  PROPERTY  TAX. 

The  general  property  tax  is  at  once  the  most  common  and 
the  most  condemned  tax  in  the  United  States,  It  is  used 
in  every  state  except  Delaware/  It  has  been  under  the  fire 
of  hostile  criticism  for  decades  and  no  signs  of  abatement 
are  visible.  As  the  activities  of  state  governments  broad- 
ened and  more  revenues  must  be  provided  to  keep  pace  with 
an  ever  increasing  expenditure,  the  older  states  began  to  see 
in  bolder  relief  some  of  the  evils  of  the  system.  State 
officers,  whose  duties  brought  them  in  close  contact  with  the 
actual  operation  of  the  system,  were  in  some  early  instances 
called  upon  to  report  the  results  of  their  experience  with  or 
observation  of  the  working  of  the  tax  system.  For  some 
reason  investigations  thus  conducted  were  not  deemed  pro- 
ductive of  sufficiently  encouraging  results,  for  the  next  step 
was  the  creation  of  the  special  state  tax  commission  which 
appeared  about  1843.  These  commissions  were  endowed 
with  more  or  less  comprehensive  powers  of  research  and  in- 
vestigation into  the  working  of  the  revenue  system.  They 
could  subpoena  and  examine  witnesses,  in  many  cases,  and  the 
membership  ranged  from  three  to  eleven  members.  The  re- 
port was  usually  required  to  be  made  to  the  next  succeed- 
ing   legislature. 

REPORTS   OF   SPECIAL   COMMISSIONS. 

Perhaps  the  most  conspicuous  feature  of  the  reports  of 
the  special  commissions  was  the  unanimity  with  which  they 
denounced  the  local  assessor,  the  general  property  tax  and 
the  absence  of  centralized  control  of  the  administration  of 
the  revenue  system.  They  pointed  out  with  much  force  that 
this   most   vital    function   of   government,   the   raising   of  the 


iln  Connecticut  a  state  tax  is  levied  on  the  basis  of  the  number  of  speci- 
fied polls. 

—2— 


10  DIGEST  OF   STATE  LEGISLATION 


revenue  with  which  to  run  it,  was  broken  up  and  scattered 
among  innumerable  local  authorities,  each  of  whom  was  a 
law  unto  himself  and  with  no  compelling  sense  of  account- 
hability  to  a  definite  superior  to  hold  him  to  a  scrupulous  per- 
/formance  of  his  duties.  With  the  hope  of  obtaining  relief 
from  the  last  named  complaint  as  well  as  from  other  dis- 
orders complained  of,  many  commissions  recommended  the 
creation  of  a  permanent  state  tax  office  in  charge  of  a 
commission  of  from  three  to  five  members  or  of  a  single 
commissioner/  The  state  office  thus  created  was  clothed 
with  varying  degrees  of  authority  over  the  administration 
of  the  revenue  laws  of  the  state  and  of  control  over  local 
administrative  officers.  This  step  was  taken  by  Massachu- 
-  setts  as  early  as  1865,  Vermont  in  1892  and  New  Jersey 
in   1891. 

PERMANENT    TAX    COMMISSIONS — POWERS. 

While  the  eastern  states  led  in  providing  the  machinery 
of  state  supervision,  the  younger  commonwealths  of  the  west 
and  middle  west  endowed  that  machinery  with  more  vitality 
and  power.  As  appears  from  a  perusal  of  the  following 
summaries,  laws  creating  permanent  tax  commissions  in  the 
western  states  are  more  comprehensive  and  give  more  au- 
thority to  the  commission  than  do  the  laws  in  some  of  the 
•eastern  states  where  the  minimum  of  restraint  upon  local 
:^overnment  enjoys  the  sanction  of  firmly  established  political 
-theory  and  time  honored  political  traditions.  The  tax  com- 
mission of  Minnesota  may  commence  prosecutions  in  the 
courts  against  the  assessor  or  public  officer  who  disobeys 
the  laws  of  the  st?te  relating  \->  assessment  and  taxation, 
or  ignores  the  proper  orders  of  the  commission ;  but  if  mino^- 
local  administrative  officers  disobey  his  orders  relating  to 
assessment  and  taxation  in  Massachusetts,  the  commissioner 
reports  this  fact  to  some  local  authority  with  whom  must 
rest  the  final  determination  of  what  course,  if  any,  shall  be 


1  See  the  reports  of  the  late  special  tax  commissions  of  Louisiana,  1906, 
Oregon,  1906;  New  Hampshire,  1908;  and  Maine,  1908,  all  of  which  more  or 
less  strongly  favor  the  creation  of  a  permanent  state  tax  commission.  The 
bill  as  submitted  by  the  Oregon  commission  was  enacted  into  law  in  1909. 


PERMANENT  STATE  TAX  COMMISSIONS.  11 

taken  in  each  case.  In  the  state  of  Washington  the  phrase 
"general  supervision,"  uniformly  used  in  the  more  recent 
laws,  has  been  construed  by  the  courts  to  clothe  the  orders 
and  directions  of  the  commisson  with  mandatory  force; 
but  the  laws  of  Massachusetts  and  Connecticut  carefully 
withhold  such  supervisory  authority  from  their  commission- 
ers. 

CENTRALIZATION. 

The  tendency  of  recent  legislation  is  apparently  toward 
an  increased  concentration  in  the  hands  of  the  state  tax  com- 
mission of  authority  over  local  tax  officers.  The  New  York 
law  confers  somewhat  attenuated  powers,  and  in  the  latest 
reports  the  commission  has  appealed  to  the  legislature  to  in- 
crease its  authority.  Almost  without  exception  every  west- 
ern state  has  given  its  tax  commission  power  to  equalize, 
review,  or  order  equalized  or  reviewed,  assessments  of  the 
local  authorities,  and  Alabama,  Minnesota,  Wisconsin  and 
Wyoming  have  in  unmistakable  terms  conferred  upon  their 
commissions  the  authority  to  order  reassessments  whenever 
necessary  in  order  to  comply  with  the  law.  New  Jersey  re- 
cently attempted  to  confer  this  power  upon  the  state  board  of 
equalization  of  taxes,  but  judicial  construction  of  the  statute 
seems  to  have  nullihed  the  legislative  intent. 

MEMBERSHIP. 

It  is  noticeable  also  that  state  officials  have  in  the  vast 
majority  of  cases,  not  been  declared  ex-officio  members  of 
permanent  tax  commissions.  As  is  apparent  from  the  word- 
ing of  the  later  statutes,  an  attempt  has  usually  been  made 
to  obtain  members  possessing  some  especial  qualifications  for 
the  work,  or  who  have  had  no  political  or  party  affiliation 
that  might  interfere  with  an  impartial  discharge  of  their 
duties.  The  reason  for  thus  eschewing  ex-officio  member- 
ship becomes  plain.  The  qualifications  of  the  average  state 
officer  may  or  may  not  be  such  as  would  especially  fit 
him  for  performing  the  duties  of  a  tax  commissioner.  Fur- 
ther, he  is  usually  elected  because  of  his  active  devotion  to 
the   cause    of   some    political    party,     which      fact     militates 


12  DIGEST   OF   STATE   LEGISLATION 

against  the  desired  feature  of  non-partisanship.  The  usual 
provision  relating  to  the  qualifications  of  members  is  th:it 
they  possess  knowledge  of  and  be  skilled  in  matters  per- 
taining to  taxation,  and  the  governor  is  frequently  enjoined 
from  appointing  all  the  members  from  the  same  political 
party.  Members  are  often  expressly  prohibited  from  serving 
on  or  under  any.  political  committee,  or  taking  any  active 
part   in   politics    during   their   terms   of   office. 

IN    CONCLUSION. 

From  the  various  features  thus  pointed  out  it  appears  that 
Ian  attempt  is  being  made  in  several  states  to  place  the  en- 
I  tire   tax   problem    upon   a   scientific   basis,    with   skilled   men 
\  dealing  with   it   and  who  are  as   far   is  possible  under  our 
political  system,  free  from  every  obnoxious  pressure  of  party 
politics.  '  These  men  are   usually  given   long  terms — four  to 
eight  years ;  they  are  required  to  possess  special  knowledge 
of   the   subject   of   taxation;    and   they   are   often,    especially 
:  by  the  more  recent  laws,  required  to  free  themselves  from 
\  every   business   or    party    alliance   incompatible    with    an    ef- 
ficient and  impartial  performance  of  their  duties.    As  pointed 
out   above,   the   latest   laws   tend   toward    an    increased    con- 
centration of  authority  in  the  hands  of  the  state  tax  com- 
missions ;    and   they  also  demand   higher  qualifications     and 
greater  independence  from  members  than  some  of  the  earlier 
ones. 

ALABAMA. 

Acts  1907,  No.  337.  The  state  tax  commission  is  composed 
of  three  members  appointed  by  the  governor,  each  for  a  term 
of  four  years  and  each  receiving  a  salary  of  two  thousand  four 
hundred  dollars  annually  except  the  chairman  whose  salary  is 
three  thousand  dollars  per  annum.  Vacancies  are  filled  by  the 
governor  for  the  unexpired  portion  of  the  terms  in  which 
the  vacancy  occurs. 

Section  3.  The  persons  appointed  as  members  of  the  tax 
commission   must,   in  the  judgment  of  the  governor,   be  of 


PERMANENT  STATE  TAX  COMMISSIONS.  13 

high  character  and  possess  knowledge  of  the  subject  o£  tax- 
ation. No  member  may  hold  any  other  office  under  the  laws 
of  this  state,  of  any  other  state  or  of  the  United  States. 
Each  commissioner  devotes  his  entire  time  to  the  duties  of 
his  office  and  no  member  may  hold  any  office  or  position 
of  trust  or  profit  or  engage  in  any  business  inconsistent 
with  the  duties  of  his  office,  nor  does  he  serve  on  or  under 
the  committee  of  any  political  party. 

Section  4.  Before  entering  upon  the  discharge  of  the 
duties  of  his  office  each  commission  subscribes  to  the  consti- 
tutional oath  of  office  and  in  addition  thereto  the  follow- 
ing :      "I,    ,    do   hereby   solemnly   swear 

that  I  will  faithfully,  impartially,  rigidly  and  truly  perform 
all  of  the  duties  of  the  office  of  state  tax  commissioner  to 
which  I  have  been  appointed  and  which  I  now  assume, 
without  fear  or  favor,  bias  or  thought  of  personal  gain  or 
advantage;  but  will  always  regard  and  enforce  the  duties 
and  responsibilities  of  my  said  office  to  the  best  of  my  abil- 
ity, capacity  and  power."  Said  oath  shall  be  filed  in  th'^ 
office  of  the  secretary  of  state. 

Section  6.  The  commission  must  organize  at  the  capitol  and 
a  majority  constitutes  a  quorum  for  the  transaction  of  busi- 
ness. The  commission  after  organization  by  resolution  pro- 
vide for  regular  meetings,  and  it  must  be  in  session  for 
the  conduct  of  investigations,  revising,  reassessing  or  as- 
sessing property  at  the  county  seat  of  each  county  wherein 
the  property  affected  is  stiuated,  except  that  as  to  taxes 
levied  against  foreign  corporations,  all  meetings  must  be 
held  at  the  capitol,  unless  the  commission  upon  written  peti- 
tion decides  otherwise.  The  tax  commission  notifies  the 
boards  of  revenue  or  county  commissioners  of  the  date  when 
it  will  sit  and  meet  in  the  county,  and  such  boards  of  rev- 
enue or  county  commissioners  shall  and  must  sit  with  and 
advise  the  tax  commissioners  as  to  local  conditions,  con- 
cerning the  taxable  values  in  the  county.  But  this  does 
not  apply  to  corporations  which  have  assessable  property 
located  in  more  than  one  county  in  the  state,  and  the  county 
boards  or  commissioners  have  no  vote  in  the  determination 
of  values. 


14  DIGEST  OF   STATE  LEGISLATION 

Section  7.  The  commission  may  appoint  a  secretary  at  a 
salary  not  to  exceed  one  thousand  eight  hundred  dollars 
per  annum  and  such  other  persons  as  experts,  engineers, 
stenographers  and  assistants  as  may  be  necessary  to  perform 
the  duties  required  of  it,  and  the  commission  determines 
their  compensation  upon  the  approval  of  the  governor,  but  the 
amount  expended  must  not  exceed  three  thousand  dollars 
per  annum.  The  commission  may  make  such  rules  and  regu- 
lations, not  inconsistent  wth  law,  as  may  be  necessary  for 
efficient  performance  of  its  duties. 

Section  8.  The  commission  maintains  its  office,  which  is 
suitably  furnished  by  the  state,  at  the  capitol  and  is  sup- 
plied with  stationery,  books,  periodicals  and  maps  and  al; 
expenses  thus  incurred  are  audited  and  paid  in  the  same 
manner  as  expenses  of  employes  of  the  commission  are  paid. 
But  the  amount  expended  for  this  purpose  may  not  exceed 
one  thousand  dollars  per  annum.  The  members  of  the 
commission,  the  secretary,  experts  and  assistants  are  entitled 
to  receive  their  actual  traveling  expenses  while  tiaveling  on 
the  business  of  the  commission,  but  the  amount  so  allowed 
must  not  exceed  five  thousand  dollars  in  any  one  year.  The 
entire  appropriation  for  and  the  expenses  of  the  .commission 
may  not  exceed  twenty-five  thousand  dollars  per  annum, 
which  amount  or  as  much  thereof  as  may  be  necessary  is 
annually  appropriated. 

Section  9.     It  shall  be  the  duty  of  the  commission  and  it 

shall  have  the  power  and  authority: 

j       1.    To   exercise   general   supervision   over   the    assessment 

I  and  collection  of  taxes  and  the  enforcement  of  the  tax  laws, 

I  and  over  the  several  county  tax  assessors,  tax  collectors  and 

j  county  tax  commissioner,  and  every  state  or  county  official 

'  charged  with  the  duty  of  collecting,   assessing  or  enforcing 

the   payment   of   taxes,   that  all    assessments     of     property, 

privileges   and   franchises  may  be  made   relatively  just   and 

equal  at  their  true  value. 

2.  To  confer  with,  advise  and  direct  all  assessors,  col- 
lectors of  state  and  county  taxes  and  county  tax  commis- 
sioners as  to  their  duties  under  the  laws  of  the  state. 


PERMANENT  STATE  TAX  COMMISSIONS.  15 

3.  To  direct  actions  and  proceedings  to  be  instituted  to 
enforce  the  laws  of  the  state  relating  to  penalties,  forfeitures 
and  liabilities  and  the  punishment  of  public  officers  and  the 
officers  of  corporations,  companies  and  associations  for 
failure  to  comply  with  the  provisions  of  this  law  relating 
to  the  return,  assessment  and  taxation  of  property,  privileges 
and  franchises  in  the  state,  and  to  direct  actions  to  be 
instituted  for  the  removal  of  any  tax  assessor  or  tax  col- 
lector  for   misconduct   or   neglect   of   official   duty. 

4.  To  call  upon  circuit  solicitors  and  the  attorney  gen- 
eral to  institute  and  prosecute  actions  against  officials  or 
individuals  who  fail  to  enforce  or  obey  the  laws  relating  to 
the  assessment  and  taxation  of  property,  privileges  or  fran- 
chises in  the  state,  within  their  respective  jurisdictions  or 
spheres  of  duty. 

5.  To  require  any  county  officer  or  public  officer  in  the 
state  to  furnish  information  as  to  assessment  of  property, 
collection  of  taxes,  receipts  from  licenses,  and  other  sources, 
methods  of  taxation,  values  of  franchises  or  intangible  prop- 
erty subject  to  taxation  and  such  other  information  as  the 
commission  may  require,  on  blanks  prescribed  by  the  com- 
mission. 

6.  To  require  individuals  partnerships,  companies,  as- 
sociations and  corporations,  and  the  agents,  officers  or  em- 
ployes thereof,  to  furnish  information  concerning  their  capi- 
tal, funded  or  otherwise,  current  assets  and  liabiHties,  values 
of  franchises,  or  other  property  earnings,  operating  and  other 
expenses,  bonds,  deeds,  conduct  of  business  and  all  other 
facts  or  information,  books  or  records  that  may  be  needed 
in  order  to  enable  the  commission  to  ascertain  the  relative 
burden  to  be  borne  by  each  and  every  kind  of  property  in 
the  state;  provided,  that  where  such  person,  partnership,  as- 
sociation or  corporation  is  not  engaged  in  a  business  liable 
to  a  tax  on  gross  receipts  on  capital  employed  in  the  state 
or  on  franchises  or  in  intangibie  property,  the  commission 
shall  not  inquire  into  or  require  information  as  to  his  or 
its  liabilities,  earnings,  profit  and  loss,  expenses  or  conduct  ^f 
business. 


16  DIGEST  OF  STATE  LEGISLATION 

7.  To  summon  witnesses  to  appear  and  give  testimony 
and  to  produce  records,  books,  papers  or  documents  relat- 
ing to  any  matter  properly  under  consideration  by  the  com- 
mission. Such  witnesses  may  be  summoned  by  subpoenas 
issued  by  any  member  of  the  commission,  or  its  secretary  in 
the  name  of  and  returnable  to  the  commission.  Such  sub- 
poenas may  be  issued  out  of  any  circuit  court  and  sheriffs 
serving  the  same  receive  the  same  fees  as  for  subpoenas 
served  in  civil  cases.  Or  subpoenas  may  be  served  by 
registered  mail  addressed  to  such  witnesses.  In  either  case 
the  subpoenas  must  be  served  at  least  five  days  before  the 
time  for  appearance  named  therein.  Subpoenas  duces  tecum 
may  be   served    in   the   same   manner. 

8.  To  cause  depositions  of  witnesses,  residing  within  or 
without  the  state,  to  be  taken  upon  notice  to  the  interested 
party,  in  such  manner  as  depositions  are  taken  in  the 
circuit  courts  of  the  state,  in  any  matter  the  commission  has 
authority  to  investigate,  such  depositions  to  be  upon  com- 
missions issued  by  the  tax  commission,  or  its  secretary  and 
returnable  to  it. 

9.  Oaths  to  witnesses  in  any  matter  before  the  com- 
mission may  be'  administered  by  any  member  thereof  or  the 
secretary.  In  case  a  witness  refuses  or  neglects  to  appear 
when  sumnjoned  or  to  testify  as  required  or  to  produce 
books  or  records,  it  is  the  duty  of  any  circuit  court,  or  court 
of  like  jurisdiction,  or  any  judge  thereof,  upon  the  applica- 
tion of  any  member  of  the  commission,  to  compel  such  wit- 
ness to  comply  with  the  summons  or  requirements  of  the 
commission  in  any  matter  over  which  the  commission  has 
jurisdiction,  and  the  court  or  any  judge  thereof  may  pun- 
ish such  witness  for  contempt  as  in  cases  of  disobedience 
of  a  like  subpoena  issued  from  such  court  for  a  refusal  to 
testify  in  any  cause  pending  therein.  No  witness  is  ex- 
cused from  appearing,  testifying  or  producing  books  and  rec- 
ords on  the  ground  that  so  doing  would  tend  to  criminate 
himself  or  subject  him  to  a  penalty  or  forfeiture.  But  no 
witness  is  prosecuted  on  account  of  any  matter  concerning 
which,  he    may    testify    or    offer    documentary    evidence-  be- 


PERMANENT  STATE  TAX  COMMISSIONS.  17 

fore  said  commission,  and  no  witness  is  exempt  from  prose- 
cution for  perjury  for  falsely  testifying  before  it. 

10.  To  visit  the  several  counties  to  investigate  the  work 
of  officers  charged  with  the  duty  of  assessing,  collecting, 
determining  or  adjusting  the  taxation  of  real  or  personal 
property  in  the  state  or  any  county  thereof;  to  investigate 
complaints  as  to  evasions  or  violations  of  the  laws  of  as- 
sessment and  taxation,  or  cases  where  such  evasions  or  vio- 
lations are  by  it  discovered,  and  to  ascertain  wherein  their 
operation  is  defective  and  to  report  the  facts  to  the  governor 
from  time  to  time  as  required  by  him. 

11.  To  investigate  the  tax  systems  of  other  states  and 
to  recommend  such  changes  in  the  laws  from  time  to  time  as 
may  be  deemed  expedient  to  prevent  evasions  of  any  laws 
relating  to  taxation  or  to  remedy  inequalities  in  their  opera- 
tion. 

12.  To  consult  and  confer  with  the  governor  on  the  sub- 
ject of  taxation  and  the  administration  of  the  laws  and  \o 
furnish  the  governor  such  information  as  he  may  desire. 

13.  To  transmit  to  the  governor,  thirty  days  before  the 
meeting  of  the  legislature  a  report  showing  all  the  taxable 
property  in  the  state  in  tabtilated  form  with  such  recom- 
mendations for  improvements  in  the  system  of  taxation  as 
the   commission    deems   expedient. 

14.  To  assess,  or  cause  to  be  assessed  by  the  proper 
officer,  any  property  subject  to  taxation,  and  to  set  aside 
any  assessment  made  by  any  officer  or  officers  or  boards 
authorized  to  make  assessments,  and  to  reassess  or  revalue 
such  property,  no  matter  by  whom  the  original  valuation  was 
made,  unless  such  valuation  has  been  previously  confirmed 
within  the  same  tax  year  or  determined  by  a  court  of 
record  on  appeal ;  and  the  commission  has  power  to  assess 
or  reassess  and  value  any  tangible  or  intangible  property 
subject  to  taxation  in  the  state,  without  regard  to  previous 
assessments  or  valuations,  and  it  has  the  power  to  cause 
all  its  assessments,  valuations,  reassessments  or  revalua- 
tions to  be  entered  in  the  proper  assessment  books  of  the 
several  county  officers  or  of  the  appropirate  boards  or  tri- 
bunals  authorized  to   assess   property  or   determine  questions 


18  DIGEST  OF   STATE  LEGISLATION 

of  assessment  and  taxation.  In  every  case  the  state  tax 
commission  revalues  or  reassesses  any  property  previously 
valued  or  assessed  for  the  same  year  by  the  county  tax 
commissioner,  or  the  board  ot  revenue  or  the  court  of  county 
commissioners  of  the  county  in  v^^hich  the  property  is  situ- 
ated or  subject  to  taxation,  thirty  days'  notice  must  be 
given  to  the  owner,  or  reputed  owner,  of  such  property  by 
personal  service  or  by  registered  mail,  before  such  assess- 
ment is  entered  on  the  rolls.  From  the  final  determination 
of  the  commission  the  property  owner  may  appeal  to  the 
circuit  court  of  the  county  or  a  court  of  like  jurisdiction 
within  thirty  days,  and  when  property  assessed  lies  in  more 
tjian  one  county  the  owner  may  appeal  to  the  circuit  court  ot 
Montgomery  county.  On  appeal  the  cause  is  tried  de  novo 
and  takes  precedence  over  all  other  cases  except  criminal 
cases,  and  from  the  judgment  of  said  court  an  appeal  to 
the  supreme  court  may  be  taken  within  sixty  days.  If  the 
state  is  unsuccessful,  the  fees  and  mileage  of  defendant's 
witnesses,  no  more  than  five  in  number,  are  paid  as  other 
commission  expenses  are  paid.  When  any  property  has  been 
assessed  and  valued  by  the  commission,  or  court  of  record, 
such  property  may  not  be  assessed  or  valued  at  a  lower 
figure  in  any  following  year,  if  the  property  remains  in  sub- 
stantially the  same  condition,  without  the  consent  of  the 
commission. 

Section  10.  The  findings,  judgments,  assessments,  valu- 
ations and  orders  of  the  commission  are  conclusive  upon  ev- 
ery public  officer  in  Alabama  now  or  hereafter  charged  with 
the  duty  of  assessing  or  collecting  taxes  or  enforcing  the 
assessment  and  collection  of  the  same,  but  in  case  of  an  ap- 
peal from  any  finding  of  the  commission  such  appeal  oper- 
ates a  supersedeas  thereof. 

Section  11.  The  findings,  judgments  and  assessments  of 
the  commission  are  binding  and  conclusive  upon  any  person, 
partnership,  association,  company  or  corporation  until  the 
same  has  been  set  aside  by  the  judgment  of  a  court  of  com- 
petent jurisdiction. 

Section  12.  The  commission  requires  its  secretary  to  keep 
on  file  a  complete  record  of  its  orders  and  proceedings  and, 


PERMANENT  STATE  TAX  COMMISSIONS.  19 

Upon  the  approval  of  the  governor,  print  and  cause  to  be 
circulated  such  information  as  to  its  proceedings  and  the 
subject  of  taxation  as  may  seem  useful  and  proper,  the  cost 
thereof  to  be  paid  as  other  expenses  of  the  commission  are 
paid. 

Section  13.  The  commission  appoints,  with  the  approval  of 
the  governor,  one  county  tax  commissioner  for  each  and 
every  county  in  the  state,  and  vacancies  in  the  office  of 
county  tax  commissioner  are  filled  by  appointment  by  the 
commission  for  the  unexpired  terms  with  the  approval  of 
the  governor.  Any  county  tax  commissioner  may  be  re- 
moved by  the  governor  for  inefficiency  or  malfeasance  in 
office,  or  by  the  commission  with  his  approval,  and  of  the 
ground  or  cause  for  removal  the  governor  is  the  sole  judge. 
The  county  tax  commissioners  exercise  all  the  duties  im- 
posed upon  them  by  law  not  inconsistent  with  this  act. 

Section  14.  The  attorney  general  and  the  various  solicitors 
of  the  state,  when  requested  by  the  commission,  represent 
the  commission  and  the  state  in  any  or  all  legal  proceedings 
instituted  by  or  against  it,  and  the  governor  may  contract 
with  special  counsel  to  assist  in  or  carry  on  such  legal  pro- 
ceedings. 

Section  17.  No  officer  of  any  bank  or  banking  institu- 
tion shall  be  required  to  disclose  to  the  tax  commission  or 
any  of  its  agents  or  clerks  the  deposits  of  its  customers. 

CONNECTICUT. 

In  Connecticut  special  state  tax  commissions  have  reported 
as  follows  : 

1.  Reported  in  1844;  tenure  one  year. 

2.  Reported  in  1868;  tenure  one  year. 

3.  Reported  in  1881 ;  tenure  one  year. 

4.  Reported  in  1886 ;  1887 ;  tenure  thirty-four  months. 

General  Statutes,  1902,  Section  2413.  The  gov- 
ernor appoints  one  tax  commissioner,  with  the 
advice  and  consent  of  the  senate,  for  a  term  of  four  years, 
unless  sooner  removed  by  the  governor  for  cause.  He  re- 
ceives an  annual  salary  of  three  thousand  dollars.  The  com- 
missioner, before  entering  upon  the  duties  of  his  office,  takes 


20  DIGEST  OF   STATE  LEGISLATION 

the  oath  required  of  executive  and  judicial  officers  and  in 
the  performance  of  his  duties  he  has  power  to  administer 
oaths  to  any  person.  He  visits  the  towns  in  the  state  and 
inquires  into  the  manner  of  listing  and  assessing  property 
and  ascertains  if  the  laws  relating  thereto  are  properly  exe- 
cuted by  assessors  and  boards  of  relief,  and  whether  all  per- 
sons and  property  taxable  in  such  towns  are  in  fact  justly 
assessed  and  taxed  and  all  taxes  collected.  For  this  pur- 
pose he  has  power  to  summon  any  persons  in  such  towns 
before  him  and  examine  them  under  oath,  and  to  compel  the 
attendance  of  any  such  witnesses  and  the  production  of 
books  and  papers  by  suitable  process.  No  person  may  be 
excused  from  testifying  or  producing  books  and  records  on 
the  ground  that  so  doing  will  tend  to  incriminate  himself 
but  such  evidence  may  not  be  used  in  any  criminal  proceed- 
ings against  him.  Any  person  who  disobeys  such  process 
or  refuses  to  testify  as  required  may  be  committed  to  jail 
after  inquiry  into  the  facts  of  the  case  by  any  judge  of  the 
superior  court.     ' 

Section  2414.  The  tax  commissioner  is  a  member  of  the 
board  of  equalization  and  annually  reports  to  the  board  the 
results  of  his  official  inquiries.  He  also  issues  a  biennial 
report  to  the  governor  in  which  he  may  set  forth  any  changes 
in  the  revenue  laws  deemed  desirable.  Fees  of  witnesses, 
or  for  ithe  service  of  subpoena  or  capias  issued  by  said  com- 
missioner, or  by  a  judge  of  the  superior  court,  upon  the  ap- 
plication of  said  commissioner,  are  paid  and  allowed  b\ 
him  as  part  of  his  incidental  expenses. 

Section  23G0.  Any  changes  made  in  the  list  of  any  town 
must  be  communicated  by  the  tax  commissioner  to  the  clerk 
of  such  town  who  thereupon  inserts  the  changes  made  by 
the   board. 

Section  2364.  The  treasurer  of  every  county,  city,  bor- 
ough and  town  on  the  second  Monday  of  October  every 
fourth  year,  returns  to  the  tax  commissioner  a  clear  and 
accurate  statement  under  oath  of  all  items  constituting  the 
particulars  of  the  total  indebtedness  of  such  county,  city, 
borough  or  town  on  the  first  day  of  October  next  pre- 
ceding such  return ;  the  purpose  and  object  for  and  the  year 


PERMANENT  STATE  TAX  COMMISSIONS.  21 

in  which  such  indebtedness  was  incurred ;  the  form  in  which' 
the  same  exists  and  when  payable ;  the  amount  actually 
raised  by  such  corporation  during  the  year  next  preceding 
the  said  first  day  of  October,  by  taxation  and  by  loan,  and 
the  amount  actually  expended  during  the  said  period  for  in- 
terest, roads,  paupers,  salaries,  schools,  police  and  fire  de- 
partments, and  the  rate  per  centum  of  taxes  laid  during 
said  period,  and  such  additional  information  regarding  the 
same  as  the  tax  commissioner  may  require. 

Section  2365.  The  tax  commissioner  must  furnish  the 
said  officers  the  necessary  blanks  and  forms  on  which  to  make 
the  returns  required  in  the  preceding  section  and  publish 
such  returns  so  as  to  exhibit  the  same  by  counties,  and 
show  their  several  aggregate,  and  send  one  copy  thereof  to 
the  clerk  of  every  town,  the  mayor  of  every  city,  and  the 
warden  of  every  borough. 

Public  acts  1907.     Chapter  204. 

Section  2.  The  tax  commissioner  annually  causes  to  be 
prepared  by  the  officers  of  the  several  towns,  cities  and  bor- 
oughs having  in  charge  the  assessment,  collection  or  receipt 
of  taxes,  complete  statements  relating  to  matters  of  tax- 
ation during  the  preceding  year,  such  statements  to  be  made 
upon  printed  blanks  furnished  by  the  tax  commissioner  to 
all  such  officers  at  least  thirty  days  before  the  date  pre- 
scribed by  the  commissioner  for  the  filing  of  the  statements. 

Section  3.  The  tax  commissioner,  in  addition  to  other  re- 
ports he  is  required  to  make,  annually,  collates  and  prepares 
from  the  reports  provided  for  in  the  preceding  section  and 
such  other  information  as  he  may  obtain,  statistics  concern- 
ing the  assess-ment  and  collection  of  taxes  during  the  pre- 
ceding year,  and  reports  the  same  t-o  the  board  of  equaliza- 
tion; and  he  annually  causes  to  be  printed  so  much  of  the 
report  herein  provided  for  as  will  show  the  method  and 
manner  of  the  assessment  and  collection  of  taxes  and  the 
amount  of  such  taxes  levied  and  collected  in  the  several 
towns,  cities  and  boroughs. 

Laws  of  1907,  Chapter  179.  Section  4.  (Where  ancillary 
administration  has  not  been  taken  out  in  the  state  on  the 
estate  of  a  non-resident  decedent),  no  corporation  or  person 


22  DIGEST  OF   STATE  LEGISLATION 

■having  possession  or  control  over  any  such  property  may  de- 
liver or  transfer  the  same  to  any  foreign  executor,  administrat- 
or or  trustee  or  to  the  legal  representative  of  such  decedent, 
or  upon  their  order  or  request,  unless  notice  of  the  time 
and  place  of  such  intended  delivery  or  transfer  be  mailed 
to  the  tax  commissioner  at  least  ten  days  prior  to  said  de- 
livery or  transfer;  nor  may  any  such  corporation  make  any 
such  delivery  or  transfer  without  retaining  a  sufficient 
amount  of  such  property  to  pay  any  tax  which  may  be  due  or 
become  due  under  the  provisions  of  the  following  section 
without  the  written  consent   of  the   commissioner. 

Section  5.  The  commissioner,  personally  or  by  his  rep- 
resentative, may  examine  such  property  as  speedily  as  pos- 
sible after  receiving  the  notice  aforesaid  for  the  purpose  of 
fixing  the  valuation  of  such  property  as  a  basis  for  the 
assessment  of  the  tax.  Whenever  a  tax  is  assessed  on 
said  property  by  the  commissioner  he  lodges  a  statement 
showing  the  valuation  with  the  amount  of  the  tax  with  the 
state  treasurer  and  gives  notice  thereof  to  the  person  or 
corporation  having  control  of  the  property.  Any  adminis- 
trator or  executor  aggrieved  by  such  valuation  may  appeal 
to  the  probate  court  of  the  district  in  which. the  property  is 
situated,  which  court  has  the  power  to  order  a  revaluation 
and  reassessment  of  the  tax  thereon,  to  be  made  in  the  man- 
ner provided  by  law  for  the  appraisal  and  the  assessment 
of  the  succession  tax  on  estates  of  resident  decedents  and 
subject  to  the  same  right  of  appeal. 

INDIANA   REVISED   STATUTES   1908. 

The  state  board  of  tax  commissioners  consists  of  three 
members,  not  more  than  two  of  whom  may  belong  to  the 
same  ix>litical  party,  together  with  the  secretary  and  the 
auditor  of  the  state,  who  shall  be  ex-officio  members.  The 
governor  appoints  each  of  the  three  for  a  term  of  four  years 
and  each  of  the  three  appointees  receives  an  annual  sal- 
ary of  three  thousand  dollars  and  his  necessary  traveling 
expenses,  incurred  while  performing  the  duties  of  his  office. 
Each  appointee  executes  a  bond  in  the  penal  sum  of  ten 
thousand  dollars,  with  sureties  to  be  approved  by  the  gov- 


PERMANENT  STATE  TAX  COMMISSIONS.  23 

ernor,  for  the  faithful  discharge  of  his  duties,  and  also  sub- 
scribes to  an  oath  to  be  endorsed  upon  his  official  bond  and 
both  filed  in  the  office  of  the  secretary  of  state.  Every 
member  of  the  board  before  entering  upon  the  discharge  of 
the  duties  of  his  office  must  subscribe  to  an  oath  of  office. 

Section  10287.  In  case  of  vacancy  caused  by  the  death 
or  resignation  of  a  commissioner,  specially  chosen  to  act  as 
such,  the  governor  appoints  a  successor  who  must  belong 
to  the  same  political  party  as  the  member  whose  unexpired 
term  he  is  appointed  to  complete. 

Section  1'0284.  The  duties  imposed  by  law  upon  the 
board,  so  far  as  the  same  can  be  consistently  done,  are  per- 
formed by  the  three  members  specially  chosen  to  act  as 
such,  and  the  auditor  and  the  secretary  of  state  are  only 
required  to  sit  with  the  board  and  take  part  in  its  proceed- 
ings when  performing  the  duties  required  by  law  of  the 
board  as  such,  and  at  such  other  times  and  under  such  other 
circumstances  as  may  be  necessary. 

Section  10285.  The  board  is  required  to  convene  in  the 
state  house  on  the  first  Monday  in  April  of  each  year  foi 
the  purpose  of  assessing  railroad  property,  tracks  and  im- 
provements thereon,  rolling  stock  and  all  property  belonging 
to  the  telegraph,  telephone,  palace  car,  sleeping  car,  draw- 
ing room  car,  dining  car  and  express  and  fast  freight  joint 
stock  association  companies,  copartnerships  and  associations 
doing  business  in  the  state,  and  the  property  of  all  other 
j>ersons,  copartnerships,  associations  and  corporations  re- 
quired by  law  to  be  assessed  by  the  state  board  of  tax  com- 
missioners, but  no  more  than  fifty  days  may  be  devoted  to 
this  work.  On  the  first  Tuesday  after  the  first  Monday  of 
July  following,  the  board  convenes  to  hear  complaints  or 
applications  for  changes  in  the  assessments,  made  by  the 
owners  of  railway  and  all  other  persons,  partnerships,  as- 
sociations or  corporations  whose  assessments  have  been  fixed 
as  herein  required,  but  such  sessions  may  not  last  more  than 
twelve  days.  On  the  next  Monday  following  the  session 
aforesaid,  the  (board  convenes  again  to  hear  appeals  and  ap- 
plications for  revision  of  the  assessments  and  to  equalize  the 


24  DIGEST  OF   STATE   LEGISLATION 

assessments  of  all  property,  real  and  persjonal,  the  assess- 
ment and  equalization  of  which  the  board  may  or  must 
make.  Before  adjourning  the  said  first  session  the  board 
determines  how  aggrieved  parties  may  be  heard  for  relief. 
The  assessment  made  at  the  first  session  stands  unless  ap- 
plication for  a  change  is  made  to  the  auditor  of  the  state 
ten  days  before  the  second  session  of  the  board.^  The  board 
of  tax  commissioners  is  given  the  powers  given  to  county 
boards  of  review.^  The  board  is  not  bound  by  any  ap- 
praisal or  assessment  previously  made  of  any  property  com- 
ing before  it  by  appeal  or  application  for  revision,  but  must 
appraise  and  assess  all  property  coming  before  it  for  assess- 
ment, directly  or  indirectly,  at  its  true  cash  value.  The  board 
may  send  for  persons,  books,  papers  and  records,  to  hear 
and  question  witnesses.  The  board  may  issue  subpoenas  to 
this  end  and  swear  and  summon  witnesses  and  any  member 
may  administer  oaths.^ 

Section  10286.  Three  members  constitute  a  quorum  for 
the  transaction  of  business.  The  board  may  also  meet  in 
special  session  at  any  time  upon  the  call  of  the  chairman 
or  secretary  of  the  board,  and  any  business,  not  by  law 
required  to  be  transacted  at  a  regular  meeting  held  at  the 
time  prescribed  by  law,  may  be  transacted  thereat.  A  rec- 
ord of  the  proceedings,  open  to  public  inspection,  is  kept 
at  the  capitol.* 


^Setting  aside  valuations.  When  the  board  has  fixed  the  valuation 
of  property  falling  within  its  jurisdiction,  and  has  assessed  such  prop- 
erty, its  action  is  final  and  cannot  be  avoided  or  set  aside  except 
for  fraud  on  the  part  of  said  board.  Cleveland  vs.  Backus,  133  Ind. 
625,  33  N.  E.  421,  188  L.  R.  A.  729;  Affirmed  154  U.  S.  439;  Hart  v. 
Smith,    159    Ind.    182.    64    N.    E.    661. 

^Jurisdiction.  This  sentence  does  not  give  the  board  of  tax  com- 
missioners original  jurisdiction  over  all  the  property,  real  and  personal, 
in  the  state.     Jones  v.    Rushville  Bank,    188   Ind.   87,    35   N.    E.    390. 

^Contempt.  The  legislature  cannot  confer  upon  the  board  the  power 
to  punish  witnesses  for  contempt  who  fail  to  appear  or  testify  before 
it  or  under  its  direction.  Langenberg  v.  Decker,  131  Ind.  471,  31  N. 
E.    90,    16   L.    R.    A.    108. 

^Record.  The  record  required  to  be  kept  by  the  board  is  conclusive 
and  courts  cannot  inquire  into  assessments  unless  attacked  for  fraud. 
Indianapolis,  etc.,    R.   R.   Co.  v.   Backus,    133  Ind.  009,    33  N.   E.   443. 

In  case  of  omission  or  errors  in  the  record  of  the  board,  it  has 
a  right  and  it  is  its  duty  to  correct  the  same.  First  National  Bank 
V.    Backus.   ]01    Ind.    178.    68   N.   E.  228. 


PERMANENT  STATE  TAX  COMMISSIONS.  25 

Section  10291.  It  shall  be  the  duty  of  the  state  board 
of  tax  commissioners  : 

1.  To  prescribe  all  forms  of  books  and  blanks  used  in 
the  assessment  and  collection  of  taxes  and  to  change  such 
forms  when  required  by  law. 

2.  To  construe  the  revenue  laws  and  instruct  revenue 
officers  in  relation  to  their  duties  when  requested. 

3.  To  see  that  all  assessments  of  property  are  made  ac- 
cording to  law. 

4.  To  see  especially  that  all  railroads  and  other  cor- 
porations of  the  state  are  taxed  according  to  law. 

5.  To  see  that  all  taxes  due  the  state  are  collected. 

6.  To  enforce  penalties  prescribed  by  the  revenue  laws  of 
the   state    for   violation  of   their  provisions. 

7.  To  determine  whenever  necessary  the  amount  to  be 
levied  upon  property  in  the  different  counties  to  make  up 
any  deficiency  in  the  state  revenues  not  otherwise  provided 
for. 

8.  To  examine  all  books,  papers  and  accounts  and  to 
interrogate  under  oaths,  or  otherwise,  all  persons  necessary 
to  enable  the  board  to  acquire  such  information  as  will  aid 
the  board  in  enforcing  obedience  to  the  revenue  laws  of  the 
state. 

9.  To  make  all  necessary  rules  and  regulations  to  carry 
out  the  purpose  for  which  the  board  was  created  and  all 
rules,  not  inconsistent  with  law,  relating  to  procedure  at 
its  own  meetings. 

10.  To  report  to  the  general  assembly  at  each  session 
the  whole  amount  of  revenue  collected,  classified  as  ta 
sources,  the  amount  lost  and  the  cause  of  the  loss,  the  pro- 
ceedings of  the  board  and  other  matters  deemed  of  public 
interest. 

11.  To  study  the  revenue  system  of  other  states  and  coun- 
tries as  well  as  the  operation  of  the  revenue  laws  of  this 
state,  and  to  recommend  to  the  general  assembly  such  changes 
in  the  tax  laws  of  this  state  as  will  tend  to  remedy  any  in- 
equality or  injustice  that  may  attend  their  actual  working 
in  Indiana. 


26     -  DIGEST   OF   STATE   LEGISLATION 

12.  To  see  that  each  county  in  the  state  be  visited  by 
at  least  one  member  of  the  board  at  least  once  a  year  to  the 
end  that  the  operation  of  the  laws  may  be  observed,  that 
all  revenue  officers  comply  with  the  law  and  that  complaints 
concerning  it  may  be  heard/  ' 

Section  10294.  Any  person  who  disobeys  any  subpoena  of 
the  board  or  refuses  to  testify  when  requested  by  the  board 
is  deemed  guilty  of  a  misdemeanor  and  fined  not  less  than 
one  thousand  dollars  for  each  offense.^ 

Section  10300.  Any  person,  partnership,  company,  associa- 
tion or  corporation  dissatisfied  with  the  action  of  the  county 
board  of  review  has  a  right  to  appeal  from  the  orders  of 
such  board  relating  to  assessment  and  taxation  to  the  state 
board  of  tax  commissioners  upon  giving  notice  within  five 
days  of  the  adjournment  of  the  county  board  of  review  to 
the  auditor  of  the  county  from  which  the  appeal  is  to  be 
taken.  The  state  board  may  make  necessary  regulations  in 
regard  to  the  taking  of  appeals  not  inconsistent  herewith. 
The  board  then  assesses  the  property  in  controversy  from  the 
first   assessment  of   which   appeal   has   been   taken.^ 

Section  10301.  The  state  board  of  tax  commissioners  must 
examine  all  the  real  and  personal  property  assessed  for  taxa- 
tion in  the  several  counties  as  returned  to  the  auditor  of 
state,  and  to  equalize  the  assessments  as  hereinafter  provided, 
but  it  may  not  reduce  the  aggregate  assessed  valuation  be- 
low the  true  cash  value  as  defined  in  this  act. 

Section  10295.  The  board  of  tax  commissioners  during  the 
first  five  days  of  the  second  session  each  year  considers  the 


U)iscretion — Errors.  Courts  cannot  control  the  discretion  of  the 
state  board  of  tax  commissioners,  and  errors  or  irregularities  must 
be  corrected  in  the  manner  provided  by  statute.  Cleveland  R.  R.  Co. 
V.  Backus,  133  Ind.  513,  33  N.  E.  421,  18  L.  R.  A.  729;  Affirmed 
154    U.     S.    439. 

=*Contempt.  The  board  cannot  be  empowered  to  punish  persons  for 
contempt.      Langenberg   v.    Decker,    131    Ind.    471,    31    N.    E.    90. 

^Raising  Assessments.  Without  an  appeal  from  the  county  board  of 
review,  the  board  of  tax  commissioners  has  no  jurisdiction  and  can- 
not raise  any  assessment.  First  National  Bank  v.  Brodhucker,  137 
Ind.    693,    094,    374    N.    E.    340;    Jones    v.    Rushville    National    Bank, 

138  Ind.   87,    91.    35   N.   E.   390. 

Adding  omitted  proi>erty.  The  state  board  of  tax  commissioners 
cannot  add  omiitted  property  to  a  tax  list  except  in  case  of  an  ajipeal 
from  an  instance  where  that  question  is  involved.      ('uniinini;s   v.    Stark, 

139  Ind.    94.    34    N.    E.    444. 


PERMANENT  STATE  TAX  COMMISSIONS.  27 

assessment  of  the  personal  property  of  the  various  counties 
of  the  state,  and  also  the  assessment  of  real  estate  of  such 
counties  in  the  years  when  it  is  required  to  equalize  the  same. 
At  this  time  the  board  determines  what  assessments  are  too 
low  and  fixes  a  day  not  earlier  than  fifteen  days  from  the 
expiration  of  the  said  five  days,  when  the  matter  of  the  in- 
crease of  such  assessments  will  be  considered.  A  notice  of 
the  contemplated  increase  together  with  a  statement  as  to 
whether  real  or  personal  property  will  be  affected,  is  sent  to 
the  auditor  of  the  county  within  which  the  property  is  situ- 
ated. With  this  notice  must  go  a  copy  of  the  order  direct- 
ing the  manner  in  which  such  hearing  may  be  had. 

Section  10297.  Any  representative  of  the  board  of  county 
commissioners  and  any  tax  payer  to  be  affected  by  the  con- 
templated increase  may  appear  at  the  hearing  provided  for 
in  the  preceding  section. 

Section  10299.  For  the  purpose  of  hearing  and  determining 
the  matter  of  such  proposed  assessment  the  third  or  last 
session  of  the  board  may  be  extended  not  to  exceed  ten  days. 

Section  10305.  The  board  of  tax  commissioners  must  also 
assess  railroad  property,  tracks  and  rolling  stock,  at  its  true 
cash  value  and  to  this  end  may  examine  persons  and  papers.^ 

Section  10306.  When  the  board  has  completed  a  separate 
consideration  of  the  several  classes  of  property  the  results 
are  tabulated  and  perfected  in  such  manner  as  seems  to  the 
board  most  likely  to  effect  a  just  equalization  of  assessment 
throughout  the  state,  preserving,  however,  the  principle  of 
separate  rates  for  each  class  of  property. 

Section  10307.  When  the  board  has  completed  its  assess- 
ments and  its  equalization  of  assessments,  it  certifies  to  the 
auditor  of  state  the  rates  finally  determined  to  be  added  or 
deducted  from  the  valuation  of  each  class  of  property  in 
the   several   counties   and   also   the  amounts   assessed  by  the 


^How  Valued.  When  a  railroad  runs  into  or  through  two  or  more 
states,  its  value  for  taxation  purposes,  in  each,  is  fairly  estimated 
by  taking  that  part  of  ithe  value  of  the- entire  road  which  is  measured 
by  the  proportion  of  the  length  of  the  particular  road  in  that  state 
to  that  of  the  whole  road.  Pittsburg  R.  R.  Co.  vs.  Backus,  154,  U. 
S.  421,  affirming  133  Ind.  625,  33  N.  E.  432.  Rolling  stock.  The 
board  has  exclusive  authority  to  assess  railroad  track  and  rolling 
stock.      Pfaff  V.   Terre  Haute   R.    R.   Co.,    108   Ind.   144,    &  N.    E.   93. 


28  DIGEST  OF  STATE  LEGISLATION 

board/  and  the  auditor  of  state  reports  the  final  action  of 
the  board  to  the  several  county  auditors.^ 

KANSAS. 

A  special  tax  commission  of  eight  members  was  created  by 
Chapter  361,  Laws  of  1901,  to  consider  the  problem  of  rev- 
enue  and   taxation   and  to   repo'rt   thereon   after     one     year. 

Laws  of  1907.  Chapter  408.  The  tax  commission  succeeds 
and  takes  the  place  of  the  board  of  railroad  assessors  and 
the  state  board  of  equalization  and  is  clothed  with  all  the 
powers  and  duties  of  the  two  boards  aforesaid,  and  such  other 
powers  and  duties  as  may  hereafter  be  provided  for.  The 
commission  consists  of  three  members  appointed  by  the  gov- 
ernor, by  and  with  the  advice  and  consent  of  the  senate, 
each  for  a  term  of  four  years  and  each  receiving  a  salary 
of  two  thousand  five  hundred  dollars  per  annum.  Vacancies 
are  filled  by  the  governor  for  the  unexpired  terms,  subject 
to  confirmation  by  the  senate.  Each  commissioner  qualifies 
by  taking  the  constitutional  oath  of  office  and  by  giving  bond 
to  the  state  in  the  sum  of  ten  thousand  dollars,  conditioned 
on  the  faithful  performance  of  his  duties.  No  person  ap- 
pointed as  member  of  the  commission  may  hold  any  other 
office  under  the  laws  of  the  state  or  of  the  United  States, 
nor  may  be  serve  on  or  under  any  political  committee. 
Each  member  devotes  all  his  time  to  the  duties  of  his  office 
and  must  be  known  to  possess  knowledge  of  the  subject  of 
taxation,  and  no  commissioner  may  engage  in  any  occupa- 
tion or  business  inconsistent  with  his  duties.  The  annual 
appropriation  for  the  years  1910  and  1911  is  seventeen  thou- 
sand dollars. 

Section  5.  The  commission  must  keep  a  complete  record  of 
its  official  proceedings  and  a  seal  by  which  all  its  processes 


^Injunction.  If  the  assessments  are  illegal  and  not  authorized  by 
law,  the  auditor  of  state  may  be  enjoined  from  certifying  to  the 
county  auditors  the  final  action  of  the  board.  Fargo  v.  Hart,  193  U. 
S.     490. 

''Evidence  to  set  aside  valuation.  The  judgment  of  a  state  board 
empowered  to  fix  a  valuation  for  taxation  cannot  be  set  aside  by  tes- 
timony tending  to  show  that  "the  valuation  was  other  than  that  fixed 
by  the  board,  where  there  is  no  evidence  of  fraud  or  gross  error 
in  the  svstem  on  which  the  valuations  were  made.  Pittsburg  v. 
Backus;    154    U.    S.    421,    affirming   133    Ind.    G25. 


PERMANENT  STATE  TAX  COMMISSIONS.  29 

or  certificates  shall  be  attested  and  copies  of  the  records  of 
the  commission,  certified  by  the  secretary  and  attested  with 
its  seal,  are  received  in  evidence  as  other  public  records. 
The  secretary  is  custodian  of  the  seal  and  records  of  the 
commission  and  he  and  any  member  may  administer  oaths. 

Section  7.  Two  members  of  the  commission  constitute 
a  quorum. 

Section  8.  The  commission  provides  a  uniform  method  of 
keeping  books  relating  to  taxation  in  each  county  and  in  the 
office  of  the  treasurer  and  the  auditor  of  state.  It  prepares 
and  sends  to  the  proper  county  officers  all  forms  and  blanks 
herein  provided  for  relating  to  the  assessment  and  collection 
of  taxes.  The  commission,  or  a  member  thereof,  must  visit 
the  several  counties  of  the  state  as  often  as  may  be  neces- 
sary to  see  that  property  is  properly  assessed  and  that  the 
forms  prescribed  are  used  as  required  by  law  or  by  the  orders 
of  the  commission.  The  commission  has  general  supervision 
and  direction  over  county  assessors.  The  commission,  at 
least  once  in  two  years,  requires  the  several  county  assessors 
to  meet  at  the  capitol,  on  a  day  designated,  to  consider  mat- 
ters of  taxation  and  assessment  and  to  discuss  and  formulate 
desirable  and  needed  changes  in  the  laws  relating  thereto. 
The  necessary  traveling  expenses  of  the  assessors  are  paid  by 
their  respective  counties. 

Section  9.  The  commission  has  general  supervision  of  the 
system  of  taxation  in  the  state  and  must  make  a  thorough 
investigation  thereof.  It  reports  to  the  legislature  the  results 
of  its  work  and  makes  such  recommendations  as  seem  advis- 
able.     Such    information   may  be   printed   and   circulated. 

Section  10.  The  commission  may  require  local  officers, 
whose  duties  pertain  to  the  assessment  and  collection  of 
taxes,  or  the  disbursement  of  the  public  funds,  to  report  on 
prescribed  blanks  and  it  may  call  upon  individuals  and  cor- 
porations for  information  relating  to  taxation,  examine  books 
and  papers,  summon  witnesses  to  appear  and  testify  and 
bring  papers  and  books,  and  in  case  of  refusal  to  obey  sum- 
mons, it  may  call  upon  the  attorney  general  to  proceed  and 
compel  such  obedience.     In  the  discretion  of  the  commission 


30  DIGEST  OF   STATE  LEGISLATION 

fees  may  be  allowed  and  paid  witnesses,  and  any  person  tes- 
tifying falsely  is  punished  as  for  perjury. 

Section  11.  The  commission  may  employ  a  secretary  at  a 
salary  not  to  exceed  two  thousand  dollars  per  annum  and  a 
clerk  at  a  salary  not  to  exceed  one  thousand  two  hundred 
dollars  per  annum,  who  must  be  a  stenographer,  and  such 
other  experts  and  assistants  as  may  be  necessary.  The  com- 
mission may  make  all  needful  rules  and  regulations,  not 
inconsistent,  with  law,  for  the  effectual  performance  of  its 
duties  as  a  board  of  assessment  or  otherwise,  and  for  con- 
ducting hearings. 

Section  12.  The  commission  shall  have  the  power  and  au- 
thority and  it  shall  be  its  duty: 

1.  To  have  general  supervision  over  the  assessment  and 
tax  laws  of  the  state,  over  township  and  city  assessors, 
boards  of  county  commissioners,  county  boards  of  equaliza 
tion  and  all  other  boards  of  levy  and  assessment  and  to 
require  all  such  officers  under  penalty  of  forfeiture  and  re- 
moval from  office  to  assess  all  property  at  its  cash  market 
value. 

2.  To  advise,  confer  with  and  direct  assessors,  boards 
of  commissioners,  boards  of  equalization  and  other  assess- 
ing officers  as  to  their  duties  under  the  laws  of  the  state. 

3.  To  direct  proceedings  and  prosecutions  to  be  insti- 
tuted against  public  officers,  or  officers  and  agents  of  cor- 
porations, for  failure  or  neglect  to  comply  with  the  law  or 
the  orders  of  the  commission  relating  to  assessment  and  tax- 
ation of  property,  and  to  cause  complaints  to  be  made  against 
assessors,  county  commissioners,  boards  of  equalization,  or 
other  assessing  or  taxing  officers,  in  the  proper  court,  for 
their  removal  from  office  for  official  misconduct  or  neglect  of 
duty. 

4.  To  call  upon  the  attorney  general  or  county  attorneys 
to  commence  and  assist  in  proceedings  against  persons  or 
officers  for  violation  of  the  laws  of  assessment  and  taxation, 
or  to  represent  the  commission  in  any  litigation  in  which 
it  may  be  involved  in  the  discharge  of  its  duties. 


PERMANENT  STATE  TAX  COMMISSIONS.  31 

5.  To  require  township,  city,  county,  state  or  other  pubHc 
officers  to  report  information  as  to  the  assessment  of  prop- 
erty, collection  of  taxes,  receipts  from  licenses  and  other 
sources,  the  expenditure  of  public  funds  for  all  purposes, 
and  any  other  necessary  information  upon  such  blanks  as  the 
commission  may  prescribe.  The  commission  shall  investi- 
gate the  properties  of  corporations,  the  business,  income,  ex- 
penditures and  true  values  of  franchises  and  properties  of 
all  public  service  corporations  so  as  to  enable  it  to  ascertain 
a  fair  basis  for  assessing  the  same  and  of  making  recom- 
mendations to  the  legislature  and  for  directing  local  officers 
in  making  such  assessments. 

6.  To  require  individuals,  partnership,  companies,  joint 
stock  companies,  associations  and  corporations  to  furnish 
information  concerning  their  capital,  funded  or  other  debts, 
current  assets  and  liabilities,  earnings,  operating  and  other 
expenses,  taxes  and  other  charges  and  all  other  facts  which 
may  be  needful  or  desirable  to  enable  the  commission  to  as- 
certain the  relative  burdens  borne  by  each  class  of  property 
in  the  state. 

7.  To  summon  witnesses  to  appear  and  testify  and  pro- 
duce books  and  records  relating  to  any  matter  which  the 
commission  may  have  authority  to  investigate. 

8.  To  take  or  cause  to  be  taken  depositions  of  witnesses 
residing  within  or  without  the  state,  on  notice  to  the  inter- 
ested party  -and  in  the  same  manner  as  depositions  are  taken 
in  the  district  courts  of  the  state,  in  any  matter  properly  be- 
fore the  commission. 

9.  To  investigate  the  work  and  methods  of  local  asses- 
sors, boards  of  county  commissioners  and  county  boards  of 
equalization  in  the  assessment  and  equalization  of  all  prop- 
erty by  visiting  the  counties  of  the  state. 

10.  To  investigate  all  cases  where  evasion  of  the  laws  of 
assessment  is  alleged  or  discovered,  to  ascertain  wherein  the 
existing  laws  are  defective  and  to  make  recommendations  for 
changes  and  improvements  therein. 

11.  To  investigate  the  tax  systems  of  other  states  and 
countries  and  to  recommend  such  legislation  as  will  prevent 
evasion  or  violation  of  the  laws  of  assessment  and  taxation. 


32  DIGEST   OF   STATE   LEGISLATION 

12.  To  devise  a  system  of  uniform  accounting  of  disburse- 
ments and  receipts  for  the  townships,  cities  and  counties 
of  the  state. 

13.  To  consult  and  confer  with  the  governor  and  attorney 
general  of  the  state  on  the  subject  of  taxation  and  the  admin- 
istration of  the  laws  relating  thereto,  and  to  furnish  the  gov- 
ernor with  such  information  as  he  may  from  time  to  time 
require. 

14.  To  transmit  to  the  governor  and  each  member  of  the 
legislature,  thirty  days  before  the  meeting  of  the  legislature, 
the  report  of  the  commission  covering  the  subject  of  assess- 
ment and  taxation,  the  investigations  of  the  commission,  to- 
gether with  its   recommendations. 

15.  To  make  assessment  and  appraisement  of  all  railroads 
and  all  property  of  railroad  corporations  excepting  such  real 
estate  as  is  not  used  in  the  daily  operation  of  its  railroad, 
of  all  telephone  and  telegraph  lines  and  companies,  the 
property  of  all  express  companies,  sleeping  car  companies  and 
private  lines  doing  business  in  the  state,  of  gas  pipe  and  oil 
pipe  lines  and  property,  of  all  street  railroad  and  electric 
lines  and  property,  and  all  express  company  property  within 
or  without  the  corporate  limits  of  cities  doing  business  in  the 
state. 

16.  To  require  any  county  board  of  equalization  to  recon- 
vene at  any  time  after  its  adjournment,  and  make  such  orders 
as  the  tax  commission  shall  determine  are  just  and  neces- 
sary, and  to  require  such  board  to  raise  or  lower  the  valu- 
ation of  all  classes  of  property,  real  or  personal,  in  any  city 
or  township  and  to  raise  or  lower  the  valuation  of  the  prop- 
erty of  any  corporations;  and  generally  to  make  any  orders 
to  such  board  or  to  do  such  acts  as  may  be  necessary  to  the 
end  that  all  property  may  be  equitably  valued  and  assessed. 

Section  13.  The  tax  commission  has  power  and  authority 
to  prosecute  any  member  of  any  board  of  county  commission- 
ers and  any  county,  township  or  city  assessor  for  the  viola- 
tion of  any  rule  or  order  of  the  commission,  or  state  law  re- 
lating to  the  assessment  and  taxation  of  property. 

Section  16.  The  tax  commission  prepares  all  necessary 
questions   to  be  answered  by  the  tax   payer   and   persons   of 


PERMANENT  STATE  TAX  COMMISSIONS.  33 

each  county,  and  the  forms  of  the  same,  and  the  oath  to  be 
annexed   thereto. 

Section  17.  The  tax  commission  constitutes  a  state  board 
of  equahzation  and  has  power  to  equalize  the  assessments  of 
all  property  in  the  "state  between  persons,  firms  or  corpora- 
tions in  the  same  assessment  district,  between  cities  and 
townships  of  the  same  county  and  between  the  different 
counties  of  the  state,  and  the  property  assessed  by  the  tax 
commission  in  the  first  instance.  Appeal  from  the  action  of 
the  county  board  of  equalization,  by  any  one  feeling  ag- 
grieved thereby,  may  be  taken  to  the  state  board  of  equaliza- 
tion within  thirty  days  after  the  action  of  the  former.  The 
tax  commission  apportions  the  state  taxes  among  the  coun- 
ties in  proportion  to  the  valuation  of  the  taxable  property 
therein  for  the  year  as  equalized  by  the  tax  commission. 
Whenever  the  valuation  of  a  taxing  district  is  changed  by 
the  state  board  of  equalization  the  officers  of  such  district 
who  have  authority  to  levy  taxes,  are  required  to  use  the 
valuation  so  fixed  as  a  basis  for  making  their  levies.  (As 
amended  by   chapter  79,  Laws   of  special   session,   1908.) 

Section  26.  On  or  before  the  first  day  of  January,  1908, 
the  tax  commission  prepares  and  transmits  to  the  county 
clerk  of  each  county  a  form  of  schedule  for  the  listing  and 
assessment  of  real  and  personal  property,  a  form  of  oath 
attached  thereto  and  such  questions  as  the  commission  may 
deem  necessary  and  proper. 

Section  27,  Prosecutions  for  false  and  fraudulent  state- 
ments or  listing  by  any  person,  firm  or  corporation,  may  be 
commenced  upon  the  complaint  of  any  tax  commissioner, 
county  assessor  or  deputy  assessor. 

Section  28.  The  tax  commissioners,  county  assessors  and 
deputy  assessors  must  notify  the  county  attorney  of  the 
proper  county  of  any  willful  violation  of  the  provisions  of  this 
act  relating  to  the  listing  and  assessment  of  property  and 
they  must  sign  and  verify  complaints  and  information  n 
respect  thereto  prepared  by  the  county  attorney. 

Section  31.  No  tax  commissioner,  assessor  or  deputy  as- 
sessor can  compel  the  production  of  the  books  of  any  bank, 
nor    shall   any   officer  of   a   bank   be   compelled   to   testify   as 


34  DIGEST   OF   STATE   LEGISLATION 


to  the  contents  of  any  of  the  records  of  such  bank  or  pro- 
duce the  same  for  examination  in  any  matter  relating  to  taxa- 
tion. 

Section  34.  After  having  valued  and  assessed  all  railroad 
and  other  property  in  the  state,  the  ■  tax  commission  makes 
returns  to  the  county  clerks  of  each  and  every  county  in 
which  any  portion  of  such  railroad  or  other  property  desig- 
nated in  this  act  may  be  located.  (As  amended  by  section  5, 
chapter  243,  Laws  of  1909.) 

Section  35.     Such  returns  shall  be  as  follows : 

1.  Number  of  miles  of  track  in  each  city  and  township  in 
the  county  and  the  total  length  in  the  county. 

2.  The  average  valuation  per  mile,  such  valuation  to  con- 
tain the  following  itemis :  Track,  right  of  way,  franchise, 
road  bed,  rolling  stock,  telegraph  lines  and  instruments  con- 
nected therewith,  material  on  hand,  supplies  and  tools,  and 
all  other  property  used  in  the  operation  of  the  road  and 
moneys  and  credits. 

3.  The  average  valuation  per  mile  of  all  other  personal 
property  enumerated  in  this  act. 

4.  The  amount  of  valuation  that  shall  be  placed  to  the 
credit  of  each  city  and  township  in  the  county. 

Section  36.  Such  return  must  include  full  list,  with  city 
and  township  where  located,  of  all  second  or  side  tracks, 
turnouts,  depots,  station  houses,  machine  shops,  or  other 
buildings,  situated  wholly  or  in  part  on  the  right  of  way, 
platforms,  fuel  and  water  stations,  with  the  machinery  and 
tanks  connected  therewith,  giving  the  length  of  each  sidetrack 
or  turnout  and  the  assessed  value  of  each  item  in  the  list. 

Section  39.  Any  member  of  the  commission,  county  as- 
sessor, member  of  any  county  board  of  equalization  and  any 
person  whose  duty  it  is  to  list,  assess  or  value  property,  real 
or  personal,  who  knowingly  or  willfully  values  or  equalizes 
the  same  at  less  than  its  actual  value  in  money  shall  be 
deemied  guilty  of  a  misdemeanor  and  upon  conviction  may  be 
fined  or  imprisoned  and  deprived  of  his  ofiicc. 

Section  40.  Sections  75<>3,  T-^OI,  T^no.  7.V)1.  7522,  75C4,  7505, 
75i)(i,  7585,  7586,  7588,  75!'-',  Tiiits  and  7(i<»i>  of  the  general 
statutes  of  1901  are  repealed. 


PERMANENT  STATE  TAX  COMMISSIONS.  35 

By  chapter  255,  Laws  of  1909,  the  state  tax  commission  is 
constituted  a  board  of  appraisers  for  the  purpose  of  assess- 
ing the  property  of  telegraph,  telephone  and  pipe  line  com- 
panies in  the  state,  such'  assessment  to  be  made  on  the  basis 
of  certain  statements  and  reports  the  companies  are  by  law 
required  to  make  to  the  commission.  But  every  telephone 
line,  oil  pipe  line  and  gas  pipe  line  located  entirely  within 
the  limits  of  a  single  county  is  assessed  by  the  county  assess- 
ing officer. 

Laws  of  1909,  Chapter  252.  Car  companies,  mercantile 
companies  and  any  person  or  firm  owning  or  operating  any 
freight  or  other  cars  through  the  state  and  railroad  properties 
are  assessed  by  the  tax  commission.  When  assessing  the 
property  of  railroads  the  commission  sits  as  a  board  of  rail- 
road appraisers. 

Chapter  246.  Express  companies  must  make  certain  re- 
turns to  the  commission.  The  commission  then  ascertains  the 
gross  receipts  of  the  companies  and  reports  the  same  to  the 
auditor  of  state  who  levies  a  tax  of  four  per  cent  upon 
the  receipts  so  reported. 

Chapter  248.  The  commission  also  aids  in  the  administra- 
tion of  the  laws  relating  to  the  assessment  and  taxation  of 
legacies   and   successions. 

:^L\RYLAND. 

Laws  of  1878,  Chapter  178,  section  149.  The  tax  commis- 
sioner is  a  part  of  the  machinery  of  the  treasury  depart- 
ment. He  is  appointed  for  a  term  of  four  years  and  receives 
an  annual  salary  of  two  thousand  five  hundred  dollars.  The 
governor,  comptroller  and  treasurer,  or  a  majority  of  them, 
appoint  him^ 

The  tax  commissioner  assesses  for  state  purposes  the  shares 
of  capital  stock  of  banks  and  banking  corporations,  state 
and  national,  and  the  shares  of  capital  stock  of  other  insti- 
tutions or  corporations  whose  shares  are  liable  to  taxation 
in  the  state.     He  reports  his  assessments  of  such  shares  to 


36  DIGEST  OF  STATE  LEGISLATION 

the  comptroller  from  which  assessment  appeals  may  be  taken 
to  the  proper  board/ 

MASSACHUSETTS. 

"  In  Massachusetts  the  permanent  tax  office  was  established 
by  chapter  283,  Acts  of  1865.  The  treasurer  of  the  com- 
monwealth was  made  tax  commissioner,  but  was  given  the 
power  to  appoint  a  deputy,  who  did  the  active  work.  This 
arrangement  continued  until  1890,  when,  by  chapter  160  of 
the  acts  of  that  year,  the  office  of  tax  commissioner  was 
separated  from  that  of  treasurer  of  the  commonwealth  and 
a  separate  tax  commissioner  provided.  This  is  the  present 
arrangement. 

The  following  five  special  tax  commissions  have  been  cre- 
ated in  Massachusetts  with  dates  and  tenures  as  indicated: 

1.  Created    1874,   tenure    6   months. 

2.  Created   1893,  tenure   12  months. 

3.  Created   1896,  tenure   15  months. 

4.  Created    1897,    tenure   5   months, 

5.  Created   1907,   tenure   5   months. 

Acts  of  1909,  Chapter  490,  part  3,  section  1.  The  tax  com- 
missioner, appointed  by  the  governor,  with  the  advice  and 
consent  of  the  council,  is  also  commissioner  of  corporations 
and  holds  office  for  a  term  of  three  years,  receiving  an  an- 
nual salary  of  five  thousand  dollars  for  performing  the  duties 
of  both  offices. 

Section  2.  The  tax  commissioner  may,  with  the  advice 
and  consent  of  the  governor  and  council,  appoint  and,  with 
their  consent,  remove  a  deputy  tax  commissioner  who  receives 
a  salary  of  three  thousand  dollars  per  annum.  In  case  of 
vacancy  in  the  office  of  tax  commissioner,  or  during  the  ab- 


^Your  committee  suggests  that  this  grievance  of  under  assessment 
of  shares  of  capital  stock  of  corporations,  which  clearly  exists,  may 
be  removed  by  concentrating  responsibility  for  the  appointment  of 
the  tax  commissioner  upon  the  governor,  instead  of  distributing  it  among 
a  triple  headed  board.  The  city  should  also  be  given  the  right  of 
appeals  from  the  commissioner's  assessments  to  a  judicial  body  instead 
of,  as  at  present,  to  a  board  of  three  members,  of  whom  two — the 
comptroller    and    the    treasurer — are    probably    responsible    for    the    ap- 

E ointment    of    the    commissioner,     and    the    third    is    the    commissioner 
imself. — Report    of    advisory    committee    on    Taxation    and    Revenue    to 
the    Mayor   of    Baltimore,    1908,    p.    48. 


PERMANENT  STATE  TAX  COMMISSIONS.  37 

sence  or  disability  of  that  officer,  the  deputy  performs  his 
duties  and  process  served  on  the  deputy  has  the  same  force 
and  effect  as  if  served  on  the  tax  commissioner.  The  com- 
missioner may  also,  with  the  advice  and  consent  of  the  gov- 
ernor and  council,  appoint,  and,  with  their  consent,  remove 
three  assistants  at  salaries  to  be  approved  by  the  governor 
and  council.  The  commissioner  may  also  appoint  two  per- 
manent clerks,  one  at  a  salary  of  two  thousand  dollars 
and  the  other  at  a  salary  of  one  thousand  five  hundred 
dollars  per  year,  and  may  procure  such  other  clerical  assist- 
ance as  may  be  necessary.  He  may  also,  with  the  advice 
and  consent  of  the  governor  and  council,  appoint,  and  with 
their  consent,  remove,  three  supervisors  of  assessors,  who, 
under  the  direction  and  control  of  the  tax  commissioner, 
have  such  supervision  over  assessors  and  collectors  of  taxes 
of  the  several  cities  and  towns,  as  is  authorized  by  law.  He 
may,  from  time  to  time,  appoint  such  appraisers  as  may  be 
necessary  to  appraise  property  subject  to  the  inheritance  tax, 
and  jfix  their  compensation. 

Section  3.     He  must  annually  report  to  the  general  court 
the  transactions  of  his  office  for  the  preceding  year. 

Section  4.  On  or  before  the  first  day  of  May,  each  year, 
the  commissioner  forwards  to  the  assessors  of  every  city  and  ' 
town  a  list  of  all  corporations  organized  under  the  laws  of 
the  commonwealth,  known  to  him  to  be  liable,  on.  the  first 
day  of  May,  to  taxation  on  their  corporate  franchises  or 
property,  and  such  other  information  as  will  assist  them  in 
the  assessment  of  taxes. 

Section   5.     He   may   visit   any   city   or   town   in  the   state,  ] 
inspect  the  work  of  assessors  and  give  them  such  advice,  in-  [ 
formation  and  direction  as  will  lead  to  uniformity  of  valua-  [ 
tion   throughout   the   commonwealth.     He   may  cause  an   as-  \ 
sessor  who  violates  any  law  relating  to  assessment  and  col-  ^ 
lection    of   taxes    to    be   prosecuted    either    in    the    county    in  \_ 
which  said  officer  resides  or  in  an  adjoining  county.    He  may 
appear  before   the   superior   court   and   any  board   of   county 
commissioners  sitting  for  the  abatement  of  taxes.     He  must 
give   his   opinion  to  assessors   and   collectors   upon   any  mat- 
ter  arising   under   a   statute   relating  to  the   assessment   and 
collection   of  taxes.     The   supervisors   of  assessors  perform, 


38  DIGEST   OF   STATE   LEGISLATION 

subject  to  the  control,  approval  and  direction  of  the  tax 
commissioner,  all  the  duties  imposed  herein  upon  the  tax 
commissioner,  and  the  duties  imposed  upon  the  latter  may  be 
performed  in  the  absence  of  the  commissioner  by  the  deputy 
or  the  first  assistant  acting  under  his  direction  and  control. 
The  tax  commissioner  is  allowed  his  reasonable  traveling  ex- 
penses  incurred   under   the  provision   of  this   section. 

Section  6.  The  supervisors  of  assessors,  under  the  direc- 
tion of  the  tax  commissioner,  furnish  to  each  board  of  as- 
sessors of  the  cities  and  towns  all  information  relating  to 
assessment,  valuation  and  ownership  of  property,  that  has 
come  into  the  possession  of  the  tax  commissioner's  depart- 
ment, especially  in  regard  to  the  taxation  of  legacies  and 
successions.  Such  other  information  as  will  lead  to  uni- 
formity in  assessment  must  be  given  the  boards  of  assess- 
ors by  the  supervisors  of  assessors. 

Section  7.  Whenever  it  appears  to  the  tax  commissioner 
that  the  property  in  any  city  or  town  is  not  assessed  and 
valued  in  accordance  with  the  provisions  of  law,  and  such 
failure  to  comply  with  the  law  is  the  result  of  neglect  in 
making  use  of  available  information  or  sources  of  informa- 
tion, or  in  keeping  proper  records,  he  forthwith  notifies 
the  assessors  to  adopt  such  methods  as  he  may  deem  neces- 
sary. Upon  failure  on  the  part  of  any  assessor  to  comply 
with  the  directions  of  the  tax  commissioner,  the  commis- 
sioner forthwith  notifies  the  mayor  of  the  city  or  selectmen 
of  the  town  of  such  failure  together  with  such  recommenda- 
tions as  he  may  deem  necessary. 

Section  9.  All  sums  of  money  annually  appropriated  by  the 
general  court  for  the  salaries  and  expenses  of  the  board  of 
railroad  commissioners  and  of  the  board  of  gas  and  electric 
light  commissioners,  their  clerks  and  employes,  are  appor- 
tioned by  the  tax  commissioner  among  the  several  railroad 
corporations,  street  railway  companies  and  among  the  sev- 
eral gas  and  electric  light  companies  respectively,  and  such 
sums  are  assessed  by  him  upon  railroad  corporations  and 
street  railway  companies  in  proportion  to  their  gross  earn- 
ings  from  transportation  of  persons  and  property  and  upon 


PERMANENT  STATE  TAX  COMMISSIONS.  39 

gas  and  electric  light  companies  in  proportion  to  their  gross      w 
earnings.  _    _  ^AA^JkJ^ 

Part  1.  Chapter  490,  section  57.  The  tax  commissioner  •  _^^_ 
provides  each  city  and  town  of  the  commonwealth  suitable  ""^  ' 
books  for  the  use  of  assessors  in  the  assessment  of  taxes. 
But  the  assessors  of  any  city  may,  with  the  assent  of  the 
tax  commissioner,  prepare  a  valuation  list  upon  books  fur- 
nished by  the  city  and  in  such  form  as  the  tax  commissioner 
shall  approve. 

Section  100.  The  tax  commissioner  reports  every  third 
year  to  the  general  court  within  the  first  week  of  the  then 
next  succeeding  session,  an  equalization  and  apportionment 
upon  the  several  cities  and  towns  of  the  number  of  polls,  the 
amount  of  property  and  the  proportion  of  every  one  thousand 
dollars  of  state  and  county  tax,  including  polls  at  one-tenth 
of  a  mill  each,  which  should  be  assessed  upon  each  city  and 
town. 

Section  101,  In  addition  to  certain  returns  to  be  made  by, 
the  secretary  of  the  commonwealth  to  the  tax  commissioner, 
the  commissioner  may  require  from  town  and  city  officersi 
such  statements,  relative  to  the  amount  and  value  of  taxable 
property  in  the  cities  and  towns  of  the  commonwealth,  as  in 
his  judgment  may  be  necessary.  Upon  the  basis  of  the  re- 
turns and  statements  herein  provided  for  he  prepares  the 
equalization  and  apportionment. 

Part  4,  Section  14.  The  tax  commissioner  may  require  the 
register  of  probate  to  furnish  such  copies  of  papers  in  his 
office  and  such  information  as  he  may  deem  necessary. 

Section  17.  The  tax  commissioner  must  be  made  a  party 
to  all  petitions  by  foreign  executors,  administrators  or  trus- 
tees and  no  decrees  may  be  made  upon  any  such  petitions 
unless  it  appears  that  notice  of  such  petition  has  been  served 
on  the  tax  commissioner. 

Section  20.  The  tax  commissioner  determines  the  amount 
of  tax  due  and  payable  upon  any  estate  or  any  part  thereof 
and  certifies  the  amount  so  due  to  the  treasurer  and  receiver 
general  and  to  the  person  or  persons  by  whom  such  tax 
is  payable ;  but  in  the  determination  of  the  am^ount  of  any 
tax   the    tax   commissioner    is   not    required    to    consider   any 


40  DIGEST  OF   STATE  LEGISLATION 

payments  on  account  of  debts  or  expenses  of  administration 
which  have  not  been  allowed  by  the  probate  court  having 
jurisdiction  of  said  estate.  If  any  administrator,  executor, 
trustee  or  grantee  feels  aggrieved  by  any  determination  of 
the  tax  commissioner,  he  may  apply  by  a  petition  in  equity 
to  the  probate  court  for  the  abatement  of  any  portion  of 
such  tax. 

The  tax  commissioner  also  assists  in  the  administratioa 
of  the  laws  relating  to  the  assessment  and  taxation  of  bank 
shares,  savings  banks,  telegraph  companies,  insurance  com- 
panies, trust  companies,  domestic  business  corporations,  for- 
eign corporations,  express  companies,  legacies  and  successions 
and  corporate  franchises  generally  and  from  sucli  action  as 
the  tax  commissioner  may  take  in  connection  therewith  an 
appeal  may  be  prosecuted  by  the  aggrieved  party  to  the  board 
of  appeal  within  ten  days  after  notice  of  his  decision.  (Part 
3,  section  Q8.) 

MICHIGAN. 

A  permanent  tax  commission  was  created  in  1899  by  Act 
number  154. 

Acts  1905,  No.  281,  Section  145.  The  governor  appoints 
three  freeholders,  by  and  with  the  advice  and  consent  of 
the  senate,  for  a  term  of  six  years,  to  constitute  the  board 
of  state  tax  commissioners.  In  case  of  vacancies  otherwise 
than  by  the  expiration  of  terms,  the  governor  fills  such 
vacancies,  but  the  person  so  appointed,  if  appointed  when 
the  legislature  is  not  in  session,  holds  office  only  until  the 
meeting  of  the  legislature  next  after  such  appointment.' 

Section  146.  The  board  elects  a  secretary  at  a  salary  not  in 
excess  of  two  thousand  dollars  per  annum,  and  a  chief  clerk 
at  a  salary  not  exceeding  one  thousand  five  hundred  dollars 
annually,  to  hold  office  during  the  pleasure  of  the  board. 
The  secretary  devotes  all  his  time  to  the  duties  of  his  office 


^The  assessment  of  property  for  taxation  is  not  a  matter  of  such 
local  concern  that  the  legislature  cannot  provide  for  a  state  board 
of  tax  commissioners  to  supervise  and  revise  the  assessments  made 
by  the  local  assessors.  State  Tax  Commission  v.  Assessor,  City  of 
Grand  Rapids,    124  Mich.   491. 


PERMANENT  STATE  TAX  COMMISSIONS.  41 

and  keeps  a  record  of  all  the  proceedings  of  the  board,  of 
which  records  the  auditor  general  is  lawful  custodian.  .  The 
chief  clerk  devotes  all  his  time  to  the  duties  of  his  office 
and  he  and  the  secretary  perform  such  duties  as  the  board 
assigns  them. 

Section  147.  The  members  of  the  board,  chief  secretary 
and  chief  clerk  subscribe  to  the  constitutional  oath  to  be  filed 
with  the  secretary  of  state,  and  each  member  of  the  board 
receives  an  annual  salary  of  two  thousand  five  hundred  dol- 
lars. 

Section  148.  The  board  holds  sessions  at  the  capitol  and  it, 
or  any  member  thereof,  has  access  to  all  books,  papers,  docu- 
ments, statements  and  accounts  on  file  or  of  record  in  any 
of  the  departments  of  the  state,  subject  to  departmental  rules 
relating  to  the  care  of  public  records.  The  board  also  has' 
access  to  all  books,  papers,  documents,  statements  and  accounts  j 
on  file  or  of  record  in  counties,  townships  and  municipalities  I 
and  has  power  to  subpoena  witnesses  upon  a  subpoena 
signed  by  the  president  and  attested  to  by  the  secretary  there- 
of, and  this  subpoena  may  be  served  by  any  person  author- 
ized to  serve  subpoenas  from  any  court  of  record  in  the 
state.  The  attendance  of  witnesses  may  be  compelled  by  at- 
tachment issued  by  any  circuit  court  upon  sufficient  showing 
that  the  witness  has  been  properly  subpoenaed  and  has  failed 
to  appear.  The  board  has  power  to  examine  witnesses  under 
oath,  and  oaths  may  be  administered  by  any  member  or  the 
secretary.  The  board  has  power  to  examine  books,  papers, 
or  account  of  any  corporation,  firm  or  individual  liable  to  pay 
taxes  in  the  state  and  any  officer  or  stockholder  of  such  cor- 
poration, member  of  any  such  firm  or  person  who  refuses 
to  permit  such  inspection  or  neglects  or  fails  to  appear  be- 
fore the  board  in  response  to  its  subpoena  and  testify  as 
herein  provided  is  deemed  guilty  of  a  misdemeanor  and  pun- 
ished by  a  fine  not  exceeding  two  thousand  dollars  or  im- 
prisonment in  state  prison,  or  both,  in  the  discretion  of  the 
c6urt. 

Section    150.     1.      It    shall    be    the    duty    of    the    board    to 
receive  all   complaints   as  to  property  liable  to  taxation  th^t 
has  not  been  assessed,  or  has  been  fraudulently  or  improperly 
—  4— 


42  DIGEST   OF   STATE   LEGISLATION 

assessed,   investigate  the   same   and  correct  whatever   irregu- 
larities that  may  be  found  to  exist. 

2,  To  see  that  each  county  in  the  state  be  visited  by  at 
least  one  member  of  the  board  at  least  once  in  each  year, 
that  all  complaints  concerning  assessments  may  be  heard 
and  information  concerning  assessments  gathered. 
:  3.  To  require  from  any  officer  in  the  state,  on 
blanks  furnished  by  the  board,  such  annual  or  other  reports 
as  will  enable  the  board  to  ascertain  the  assessed  and  equal- 
ized values  of  all  property  listed  for  taxation ;  the  amount  of 
taxes  assessed,  collected  and  returned  and  such  other  mat- 
ters as  the  board  may  require. 

4.  To  ascertain  the  actual  cash  value  of  all  taxaoie  prop- 
erty in  the  state  and  to  present  at  each  meeting  of  the  state 
board  of  equalization  the  results  of  such  inquiry. 

Section  151.     The  board  makes  an  annual  report  to  the  gov- 
ernor setting  forth  its  findings  and  recommendations  relating 
.  to  all  matters  of  taxation.     Five  thousand  copies  are  printed, 
three  hundred  of  which  are  distributed  by  the  state  librarian. 

Section  152.  After  the  various  assessment  rolls  required  to 
be  made/  have  been  passed  upon  by  the  several  boards  of 
review,  and  prior  to  the  meeting  of  .the  board  of  supervisors 
in  October  of  each  year,  the  state  board  of  tax  commission- 
ers has  power  to  inspect  the  same.  If  it  appears,  or  is 
made  to  appear,  by  written  complaint^  of  any  taxpayer  to 
said  board  that  property  subject  to  taxation  has  been  omitted 
from  the  rolls,  or  individual  assessments  have  not  been  made 
in  compliance  with  law,  the  board  may  issue  an  order  direct- 
ing the  assessor  whose  assessments  are  complained  of  to  ap- 
pear with  his  assessment  roll  at  a  time  and  place  to  be  stated 
in  the  order,  the  time  not  to  be  less  than  seven  days  from 


^Another  difficulty  arises  from  the  provision  of  this  section  that 
the  corrective  power  of  the  board  shall  extend  only  to  property  men- 
tioned in  any  given  complaint.  For  example,  A  complains  of  ex- 
cessive valuation.  The  board  can  investigate  only  the  property  men- 
tioned in  his  complaint,  but  must  see  that  it  is  assessed  at  its  ca.sh 
value.  The  board  finds  that  this  property  is  assessed  below  cash  value 
but  higher  than  other  property  in  the  district.  The  board  cannot 
raise  the  assessment  of  other  property,  but  must  raise  that  of  A  to 
the  cash  value  thereof,  which  manifestly  aggravates  instead  of  re- 
lieving the  injustice  he  complains  of.  Such  cases  have  come  before 
the    board. — Report    Board    Tax    Commissioners,     1907-8,    p.    12. 


PERMANENT  STATE  TAX  COMMISSIONS.  43 

the  issuance  thereof  and  the  place  to  be  at  such  point  within 
the  county  as  may  be  deemed  most  convenient  by  the  board. 
A  notice  of  the  time  and  place  at  which  the  assessor  is 
ordered  to  appear,  together  with  statements  of  the  persons 
whose  assessments  are  to  be  considered,  must  be  published 
in  some  paper  within  such  county  at  least  five  days  before 
the  assessor  is  required  to  appear  and  when  practicable  per- 
sonal notice  shall  be  given  to  such  persons  prior  to  the  said 
hearing.  A  copy  of  the  said  order  must  also  be  served  upon 
the  supervisor  or  assessing  officer  in  whose  possession  said 
roll  may  be,  at  least  three  daj'S  before  he  is  required  to  ap- 
pear with  said  roll.  The  board,  or  any  member  thereof,  then 
and  there  determines  as  to  the  proper  assessment  of  all 
property  and  persons  mentioned  in  said  notice.  All  persons 
affected  or  liable  to  be  affected  by  review  of  said  assessment 
may  appear  and  be  heard  at  the  hearing.  Any  changes  in  the 
assessments  are  entered  into  columns  provided  for  that  pur- 
pose and  the  true  assessment  is  entered  opposite  the  prop- 
erty affected  by  the  review,  and  property  not  upon  the  rolls 
is  put  thereon  by  the  board  or  member  acting  and  assessed 
at  its  true  value.  In  case  of  review  under  the  provisions  of 
this  section  the  board  or  member  acting  certifies  under  his 
hand  the  day  and  date  of  such  review  and  all  changes  made 
in  the  assessment.  For  appearing  with  the  roll  as  herein 
required  the  supervisor  or  assessing  officer  receives  the  same 
per  diem  as  is  received  by  him  when  attending  the  meeting 
of  the  board  of  supervisors.  The  action  of  the  board  of  tax 
commissioners  or  any  member  thereof  taken  as  herein  pro- 
vided is  final.     (As  amended  by  Act  No.  8,  Laws  of  1909.) 

Section  153.  In  addition  to  the  secretary  and  chief  clerk 
the  board  may  appoint  such  clerical  assistance  as  may  be 
necessary  to  perform  its  duties,  provided  that  no  more  than 
ten  clerks  may  be  employed  and  that  the  compensation  of 
each  person  so  employed  shall  not  exceed  one  thousand  dol- 
lars annually. 

Section  154.  If  it  appears  to  the  tax  commissioners  that 
property  has  escaped  assessment  in  any  previous  year,  the 
board  reports  the  fact  to  the  proper  assessing  officer,  and  the 
same  is  listed  for  taxation  upon  the  next  tax  list  that  shall 


44  DIGEST   OF   STATE   LEGISLATION 

be  made  and  is  valued  as  all  other  property.  The  board  fur- 
ther certifies  to  the  board  of  supervisors  of  the  several  coun- 
ties at  the  October  session  thereof,  next  after  said  property 
shall  be  then  listed  for  taxation,  the  description  of  the  prop- 
erty and  the  year  the  same  has  been  liable  to  and  escaped 
taxation  and  said  board  of  supervisors  ascertains  the  rate 
of  taxation  for  said  several  years,  and  orders  the  taxes  for 
the  said  several  years  to  be  entered  against  the  said  property 
upon  the  valuation  for  the  then  current  year,  and  the  same 
is  so  entered  in  a  column  provided  for  that  purf^ose  and  con- 
stitutes a  charge  against  the  person  or  property  and  is  col- 
lected as  other  taxes/  Provided,  however,  that  this  pro- 
vision shall  not  be  deemed  to  relate  back  prior  to  the  going 
into  effect  of  this  section.  Provided,  further,  that  in  case  of 
change  of  ownership  of  the  property  omitted,  said  taxes  shall 
not  be  entered  against  said  property  prior  to  the  last  change 
of  ownership. 

Act  No.  49,  Laws  of  1909.  The  state  board  of  tax  com- 
missioners is  constituted  a  state  board  of  assessors  with 
power  to  assess  the  property  of  railroad  companies,  union  sta- 
tion and  depot  companies,  telegraph  and  telephone  companies 
sleeping  car  and  express  companies,  refrigerator  companies 
and  fast  freight  companies  and  all  other  companies,  owning 
or  operating  any  other  cars,  not  exclusively  the  property  of 
any  railroad  company  paying  taxes  upon  its  rolling  stock 
under  the  provisions  of  this  act,  over  the  line  of  any  railroad 
in  this  state. 

MINNESOTA. 

Chapter  13,  Laws  of  1901,  provided  for  the  appointment  of 
a  tax  commission  of  three  members  to  hold  office  for  eleven 
months.     This  commission  formulated  a  tax  code  and  made 


^Pfoceedings  for  the  assessment  and  collection-  of  taxes  are  quasi 
judicial  and  come  within  the  "due  process"  clause  of  the  constitu- 
tion. While  the  legislature  has  the  power  to  provide  for  the  listing 
and  assessment  of  property  omitted  to  be  listed  as  the  law  requires 
of  the  owner,  an  opportunity  must  be  given  by  notice  to  the  tax- 
payer, permitting  him  to  be  heard  before  the  board  of  assessors,  or 
the  tribunal  having  the  power  to  list  and  assess  such  property,  or  be- 
fore the  courts  of  the  state  in  some  appropriate  proceeding,  before 
th-e  assessment  can  be  conclusive.  Caldwell  Lumber  Co.  v.  Smith, 
146    M.    C.    199. 


PERMANENT  STATE  TAX  COMMISSIONS.  45 

investigations  and  recommendations  in  due  course.  The  per- 
manent tax  commission  was  created  in  1907. 

Laws  1907,  Chapter  408.  The  commission  consists  of  three 
members  appointed  by  the  governor,  by  and  with  the  advice 
and  consent  of  the  senate,  each  for  a  term  of  six  years  and 
each  at  an  annual  salary  of  four  thousand  five  hundred  dol- 
lars. The  governor  may  remove  a  commissioner  for  inef- 
ficiency, but  before  being  removed  he  must  be  furnished  with 
a  copy  of  the  charges  against  him  and  given  an  opportunity 
to  be  heard.  Vacancies  are  filled  by  appointment  by  the 
governor  for  the  unexpired  terms,  such  appointments  to  be 
confirmed  by  the  senate.  If  the  appointment  is  made  when 
the  legislature  is  not  in  session,  the  appointee  holds  his  office 
subject  to  confirmation  at  the  next  succeeding  legislative  ses- 
sion. The  member  having  the  shortest  term  of  service  is 
chairman  of  the  commission. 

Section  5.  The  members  appointed  must  possess  knowledge 
of  and  training  in  the  subject  of  taxation,  and,  so  far  as  is 
practical,  be  non-partisan,  no  more  than  two  members  of  the 
commission  affiliating  with  the  same  political  party  or  or- 
ganization. No  member  may  hold  any  other  office  under 
the  laws  of  this  state,  of  the  United  States,  or  of  any  other 
state,  nor  may  any  member  serve  on  or  under  any  committee 
of  any  political  party,  or  directly  or  indirectly  take  part  in 
any  political   campaign. 

Section  6.  Each  commission  and  employe  must  take  the 
constitutional  oath  of  office  to  be  filed  with  the  secretary  of 
state. 

Section  8.  The  commission  holds  its  sessions  at  the  capitol 
and  a  majority  constitutes  a  quorum  to  do  business.  It 
must  remain  in  continuous  session  for  the  transaction  of  busi- 
ness from  day  to  day,  except  Sundays  and  legal  holidays, 
and  deemed  to  be  adjourned  from  day  to  day  without  formal 
entry  thereof  on  the  records.  The  commission  may  hold  ses- 
sions at  any  other  place  than  the  capitol  when  deemed  neces- 
sary. 

Section  9.  The  commission  may  appoint  a  secretary  at  a 
salary  not  to  exceed  two  thousand  four  hundred  dollars  an- 
nually and  such  other  experts,  assistants   and  clerks,  one  of 


46  DIGEST  OF   STATE   LEGISLATION 

whom  shall  be  a  stenographer,  as  may  be  necessary,  but  the 
total  expense  of  such  clerks,  assistants  or  experts  exclusive  of 
the  secretary  must  not  exceed  six  thousand  dollars  per  an- 
num. If  necessary,  however,  to  employ  more  assistants  or 
clerks  than  herein  provided  for,  the  commission  may,  with 
the  consent  of  the  governor,  attorney  general  and  state  audi- 
tor, do  so.  The  secretary  keeps  full  and  complete  minutes 
of  the  proceedings  of,  hearing  and  testimony  taken  before  the 
commission,  and  performs  such  other  duties  as  are  required 
of  him  by  the  commission.  The  commission  may  make  all 
rules,  consistent  with  law,  for  the  orderly  and  successful 
transaction  of  business. 

Section  10.  The  commission  is  supplied  with  periodicals, 
newspapers,  maps  and  financial  and  commercial  reports  and 
the  expenses  thereof  paid  as  other  expenses  are  paid.  The 
actual  and  necessary  expenses  of  the  commission,  its  secre- 
tary, clerk  and  assistants,  while  traveling  on  the  business  of 
the  commissions,  are  paid  by  the  state. 

Section  11.  The  commission  shall  have  the  power  and  it 
shall  be  its  duty: 

1.  To  exercise  general  supervision  over  the  administra- 
tion of  the  assessment  and  taxation  laws  of  the  state,  over 
assessors,  town,  county  and  city  boards  of  review  and  equal- 
ization, to  see  that  assessments  of  property  are  relatively  just 
and  equal  in  compliance  with  law. 

2.  To  call  meetings  of  local  assessors  at  the  county  seat, 
to  confer  with  and  instruct  them  as  to  the  duties  and  the 
laws  of  the  state. 

3.  To  direct  proceedings  and  prosecutions  to  be  instituted 
,to  enforce  the  laws  relating  to  the  liability  of  public  officers 

and  officers  of  corporations  for  failure  to  comply  with  the 
laws  of  assessment  and  taxation  of  property  within  the 
state,  and  to  cause  complaints  to  be  made  against  local  as- 
sessors, members  of  boards  of  equalization  or  of  review  or 
any  other  assessing  officer  to  the  proper  authority,  for  their 
removal  from  office  for  misconduct  or  neglect  of  duty.  The 
commission  may  require  county  attorneys  to  assist  in  such 
proceedings  of  removal,  punishment  or  forfeiture. 


PERMANENT  STATE  TAX  COMMISSIONS.  47 

_  .  J 

4.  To  require  town,  city,  village,  county  and  other  public     I 
officers  to  report  information  relating  to  assessment  and  tax- 
ation of  property,  collection  of  taxes  received  from  licenses 
and   other   sources,   on   such   blanks   as   the   commission   may     J 
prescribe. 

5.  To  require  individuals,  co-partnerships,  companies,  as- 
sociations and  corporations  to  furnish  information  concern- 
ing their  capital,  funded  or  other  debt,  current  assets  and 
liabilities,  earnings  and  operating  expenses,  taxes  as  well  as 
all  other  statements  now  required  by  law  for  taxation  pur- 
poses. 

6.  To  summon  witnesses  to  appear  and  give  testimony  and 
to  produce  books,  records,  papers  and  documents  relating  to 
taxation  matters  over  which  the  commission  has  authority, 

7.  To  take  and  cause  to  be  taken  depositions  of  witnesses 
within  or  without  the  state,  after  notice  to  the  interested 
party,  in  such  manner  as  depositions  are  taken  in  civil  ac- 
tions in  district  court. 

8.  One  or  more  members  shall  officially  visit  at  least  one-     . 
half  of  the  counties  of  the  state  annually  and  every  county    I 
once   in  two   years   to  ascertain   if   the   laws    relating  to   the 
assessment   of   property   are    enforced   and   if   assessors   per- 
form their  duties. 

9.  To  investigate  tax  laws  in  this  and  other  countries 
and  to  recommend  to  the  legislature  such  plans  for  improve- 
ment in  the  system  of  taxation  as  may  seem  expedient. 

10.  To  confer  with  the  governor  on  the  subject  of  taxa- 
tion and  give  him  such  assistance  and  information  as  he  may 
require  relating  thereto. 

11.  To  report  biennially  to  the  legislature  and  the  gov- 
ernor showing  all  taxable  property  in  the  state  and  the  value 
of  the  same  in  tabulated  form. 

12.  To  exercise  such  further  powers  as  may  be  required 
by  law. 

Section  12.  In  addition  to  the  above  enumerated  powers  > 
the  commission  has  all  the  powers  of  the  state  board  of  ^ 
equalization  and   others  as   follows :  / 

1.  To  require  auditors  to  file  abstracts  of  all  real  and 
personal  property  in  the   county  as   equalized  by  the  county 


48  DIGEST  OF   STATE   LEGISLATION 

board   and   itemized  by  assessment   districts   together   with   a 
copy  of  the  proceedings  of  the  county  board  of  equalization. 

2.  To  appoint  a  special  assessor  and  deputies  under  him 
to  make  reassessment,  when  necessary  to  comply  with  the 
laws,  of  all  or  any  property  in  any  district.  (As  amended  by 
chapter  294,  Laws  of  1909.) 

3.  To  require  county  auditors  to  place  upon  the  assessment 
roll  property  which  in  previous  years  may  have  escaped  as- 
sessment. 

4.  To  receive  complaints  relating  to  failure  to  assess  prop- 
erty according  to  law  and  to  cause  to  be  instituted  such  pro- 
ceedings as  will  remedy  improper  administration  of  the  taxing 
law. 

5.  "To  raise  or  lower  the  assessed  valuation  of  any  real 
or  personal  iproperty,  including  the  power  to  raise  or  lower 
the  assessed  valuation  of  the  real  or  personal  property  of 
any  individual,  co-partnership,  company,  association  or  cor- 
poration ;  provided,  that  before  any  such  assessment  against 
the  property  of  any  individual,  co-partnership,  company,  as- 
sociation or  corporation  is  so  raised,  notice  of  the  intention 
of  the  commission  to  raise  such  assessed  valuation  and  of 
the  time  and  place  at  which  a  hearing  thereon  will  be  heli 
shall  be  given  to  such  person  by  mail  addressed  to  him  at  his 
place  of  residence  as  the  same  appears  upon  the  assessment 
book,  at  least  five  days  before  the  day  of  such  hearing." 
(As   amended  by  chapter  294,  Laws  of  1909.) 

6.  To  hear  and  determine  all  matters  of  grievance  relat- 
ing to  taxation  and  to  grant  such  reductions  and  abatements 
of  valuation  or  taxes  and  of  any  costs,  penalties  or  inter- 
ests thereon  as  may  seem  equitable.  The  commission  may 
order  a  refundment  of  taxes  erroneously  paid,  but  a  state- 
ment of  fact  must  be  made  to  it  and  the  application  for  re- 
fundment must  be  accompanied  by  the  favorable  recommenda- 
tions of  the  auditor  of  the  county  wherein  the  tax  was  paid, 
(Chapter  96,  Laws  of  1909.) 

Section  13.  A  record  of  all  proceedings  of  the  commission 
efifecting  any  change  in  the  assessed  valuation  of  any  prop- 
erty as  revised  by  the  state  board  of  equalization,  must  be 
kept  by  the  secretary  of  the  commission  and  a  certified  copy 


PERMANENT  STATE  TAX  COMMISSIONS.  49 

must  be  mailed  to  the  auditor  of  each  county  wherein  such 
property  is  situated.  The  said  record  must  specify  the 
changes,  whether  additions  or  deductions,  made  in  the  valu- 
ation of  real  property  in  towns,  villages  or  cities,  and  in  the 
valuation  of  the  real  property  not  in  the  several  towns, 
villages  or  cities,  also  the  per  cent  or  amount  of  both  added 
to  or  deducted  from  the  several  classes  of  personal  prop- 
erty in  each  of  the  several  towns,  villages  and  cities,  and 
also  the  amount  added  to  or  deducted  from  the  assessments 
of  individuals,  co-partnerships,  associations  and  corporations. 

Section  14.  The  county  auditor  calculates  the  rate  per 
cent  necessary  to  raise  the  required  amount  of  the  various 
taxes  on  the  assessed  valuation  of  all  property  as  returned 
by  the  tax   commission. 

Section  15.  Oaths  to  witnesses  in  any  matter  under  the 
investigation  or  consideration  of  the  commission  may  be  ad- 
ministered by  the  secretary  or  any  member  thereof.  If  a 
witness  fails  to  appear  when  summoned  or  to  testify  or  to 
produce  books,  records  or  documents  as  required  by  the  com- 
mission, he  may  be  compelled  to  obey  the  summons  or  orders 
of  the  commission  by  action  brought  by  the  attorney  general 
and  be  punished  for  such  neglect  or  refusal. 

Section  16.  "Whenever  it  shall  be  made  to  appear  to  the 
Minnesota  tax  commission  by  verified  complaint  or  by  the 
finding  of  a  court  or  of  the  legislature  or  either  body  of  the 
same,  or  any  committee  thereof,  that  any  considerable  amount 
of  property  has  been  improperly  omitted  from  the  tax  list 
or  assessment  roll  of  any  district  or  county  for  any  year,  or, 
if  assessed,  that  the  same  has  been  undervalued  or  over- 
valued, as  compared  with  like  property  in  the  same  county 
or  in  the  state,  so  that  the  assessment  for  such  year  in  such 
district  or  county  is  grossly  unfair  and  inequitable,  whether 
or  not  the  same  has  been  equalized  by  the  county  board  of 
equalization  or  the  tax  commission,  the  said  commission 
shall  examine  into  the  facts  in  said  matter  and  if  satisfied 
therefrom  that  it  would  be  for  the  .best  interests  of  the  state 
that  a  reassessment  of  such  property  be  made,  they  shall  ap- 
point a  special  assessor  and  such  deputy  assessors  as  may  be 


50  DIGEST  OF   STATE  LEGISLATION 

necessary  and  cause  a  reassessment  to  be  made  of  all  or  any 
of  the  real  and  personal  property  or  either  in  any  such  dis- 
trict or  county  as  they  may  deem  best  to  the  end  that  all 
property  in  such  district  or  county  shall  be  assessed  equit- 
ably as  compared  with  like  property  in  such  district  and 
county."      (As   amended  by  chapter  294,   Laws   of   1909.) 

Section  17.  For  the  purpose  of  this  act  the  sum  of  thirty 
five  thousand  dollars  is  annually  appropriated.  (As  amended 
by   chapter  375,   section   11,   Laws   of   1909.) 

NEW  JERSEY. 

Four  special  tax  commissions  have  been  created  in  New 
Jersey  with  dates  and  tenures  as  follows : 

1.  Created  in  1868    tenure  ten  months. 

2.  Created  in  1879',  tenure  one  year. 

3.  Created  in  1890,  tenure  one  year. 

4.  Created  in  1896,  tenure  one  year. 

Act  of  1884,  page  84:  In  case  the  local  authorities  neglect 
or  refuse  to  assess  property  at  the  time  and  in  the  manner 
required  by  law,  the  governor  must  appoint  three  commis- 
sioners who  assess   such  property  according  to  law. 

A  state  board  of  taxation  was  created  by  act  189  of  1891. 
This  board  was  superseded  by  the  state  board  of  equalization 
of  taxes  created  in  1905. 

Laws  of  1905,  chapter  67,  section  1.  A  board  of  five  mem- 
bers is  established,  each  of  whom  must  file  an  oath  of  office 
with  the  secretary  of  state,  to  be  known  as  the  Board  of 
Equalization  of  Taxes  of  New  Jersey.  The  president  must 
be  counsellor  at  law  and  all  the  members  are  appointed  by 
the  governor,  by  and  with  the  advice  and  consent  of  the 
senate,  for  a  term  of  five  years.  The  president  receives  an 
annual  salary  of  five  thousand  dollars  and  the  four  associate 
members  three  thousand  five  hundred  dollars  each  per  an- 
num, such  compensation  being  in  lieu  of  any  allowance  for 
expenses.  The  board  appoints  a  clerk  at  an  annual  salary 
of  two  thousand  five  hundred  dollars  and  expenses  actually 
incurred  in  the  prosecution  of  the  duties  of  his  office.  The 
board  may  also  appoint  such  other  clerical  assistants  as  may 
be  necessary,  whose  compensation  shall  be  fixed  by  the  board 
and  approved  by  the  governor. 


univek^ 

PERMANENT  STATE  TAX  COMMISSION^ 

Section  2.  The  board  must  keep  a  full  record  of  its  pro- 
ceedings and  make  necessary  regulations  to  effectuate  the 
objects  of  this  act. 

The  board  may  compel  the  attendance  of  witnesses  and  the 
production  of  books  and  papers  before  it,  and  may  examine 
witnesses  or  cause  them  to  be  examined  under  oath,  which 
any  member  may  administer.  In  case;  of  the  failure  of  any 
person  or  corporation  to  obey  any  order  of  said  board,  he 
or  it  shall  be  liable  to  .punishment  for  contempt  by  the  board.' 
The  board  may  by  order  refer  to  any  member  the  duty  of 
taking  testimony  in  any  matter  pending  before  the  board, 
but  no  determination  shall  be  made  except  as  herein  pro- 
vided. 

Section  3.  If  it  appears  by  written  complaint  of  any  councy 
or  taxing  district  in  the  state  that  any  other  taxing  district 
or  county  that  is  by  taxes  contributing  to  a  common  cause 
with  the  complainant,  is,  hy  inequality  of  valuation  or  other- 
wise, escaping  its  fair  share  of  the  common  burden,  the 
board  causes  an  investigaton  to  be  made  and  renders  such 
assistance  as  is  within  its  power  for  the  purpose  of  arriving 
at  a  fair  and  eqititable  adjustment  of  values  of  both  real  and 
personal  property  of  any  and  every  kind,  and  belonging  to 
any  person  or  corporation  whatsoever  including  such  property 
of  railroad  and  canal  companies  as  contributes  to  the  common 
cause;  to  this  end  the  board  may  examine  witnesses,  asses- 
sors under  oa/th  and  assessments  as  a  whole  and  as  to  any 
part  thereof  or  as  to  any  property  omitted  from  assessment.* 


^The  power  to  fine  and  imprison  is  essentially  a  judicial  one  and  an 
attempt  to  confer  it  upon  a  state  board  of  tax  commissioners,  a  part 
of  the  administrative  branch  of  the  executive  department,  is  in  viola- 
tion of  the  constitutional  provision  relating  to  the  separation  of  the 
functions  of  government  into  three  departments.  Langenberg  v.  Deck- 
er,   131    Ind.    471,    31    N.    E.   90,    16    L.    R.    A.    108. 

'S'Another  difficulty  arises  from  the  provision  of  this  section  that 
the  corrective  power  of  the  board  shall  extend  only  to  property  men- 
tioned in  any  given  complaint.  For  example,  A  complains  of  ex- 
cessive valuation.  The  board  may  investigate  only  the  property  men- 
tioned in  his  complaint,  but  must  see  that  it  is  assessed  at  its  true 
value  in  money.  The  board  finds  that  his  property  is  assessed  below 
its  cash  value  but  higher  than,  other  property  in  the  district.  The 
board  cannot  raise  the  assessment  of  other  property,  but  must  raise 
that  of  A  to  its  actual  cash  value  which  manifestly  aggravates  in- 
stead of  relieving  the  evil  he  complains  of.  Such  cases  have  come 
before  the  board. — Michigan  Board  of  Tax  Commissioners,  Report  of 
1907-8,    p.    12. 


52  DIGEST  OF   STATE  LEGISLATION 

If  it  appears  that  the  value  of  any  (property  in  any  tax- 
ing district  or  county  including  canal  or  railroad  property 
is  relatively  lower  than  that  of  any  other  property  contribut- 
ing to  a  common  burden,  the  board  may  after  giving  due 
notice,  as  hereinafter  provided,  add  thereto  such  sums  or 
amounts  as  shall  seem  ,  equitable  and  warranted  after  com- 
parison and  examination.  Similarly  if  it  appears  to  the 
board  that  any  property  as  aforesaid  has  been  valued  too  high, 
the  board  may  reduce  the  valuation  to  the  amount  of  the 
true  value  of  the  property  therein.  If  such  reduction  is  made 
in  any  year  after  the  tax  rate  has  been  fixed  the  board  may 
equitably  equalize  any  piece  or  'pieces  of  property. 

Before  any  change  is  made  in  value  the  assessors  of  the 
taxing  district  in  which  the  change  is  proposed  and  the 
owner  of  such  property  is  notified  in  writing  of  the  inten- 
tion of  the  board  to  make  such  change  and  directed  to  show 
cause  at  such  time  and  place  as.  may  be  designated  in  the 
notice,  why  such  change  should  not  be  made;  such  notice 
is  sufficient  if  published  in  one  of  the  newspapers  circulated 
dn  the  county,  at  least  five  days  before  such  hearing,  and 
mailed  to  the  postoffice  address  of  such  assessor  owner  or 
served  personally  on  them  at  least  five  days  before  such 
hearing.  The  taxes  for  the  district  are  levied  and  based 
on  the  corrected  valuation  whenever  the  taxes  have  been 
aimended    in   any  particular   as   aforesaid. 

Section  4.  The  board  investigates  the  methods  adopted  by 
local  assessors  in  the  assessment  of  real  and  personal  prop- 
erty in  the  state,  furnishes  the  local  assessors  information 
to  aid  in  making  assessments,  examines  all  cases  where 
evasion  of  proper  taxation  is  alleged  and  ascertains  where- 
in existing  tax  laws  are  defective  and  negligently  or  im- 
properly administered;  it  annually  reports  to  the  legisla- 
ture, particularly  specifying  any  means  used  for  the  evasion 
of  assessment  and  taxation  and  it  annually  submits  to  the 
legislature  such  recommendations  as  are  deemed  necessary 
to  prevent  the  evasion  of  just  and  equal  taxation,  and  from 
time  to  time  also  reports  to  the  legislature  what  changes,  if 
any,  should  be  made  in  the  laws  governing  the  method  of 
taxation,   or  any   change  of  the  rate  of  tax   upon   the  prop- 


PERMANENT  STATE  TAX  COMMISSIONS.  53 

erty  of  any  person  or  corporation,  including  railroad  and 
canal  companies,  in  order  to  produce  equality  of  taxation. 

Section  5.  Where  verified  complaint  is  made  in  writing 
on  or  before  the  first  day  of  April  following  the  assessment 
of  property  of  any  kind,  whether  belonging  to  individuals, 
corporations,  railroads  or  canal  companies,  the  board  has  pow- 
er to  review  and  correct  the  action  of  the  local  assessors,  or 
other  taxing  officers,  and  of  all  boards  of  tax  review,  by 
reducing  or  increasing  such  assessment,  and  the  corrected  tax 
bears  interest  from  the  time  fixed  by  the  law  under  which 
it  was  originally  levied  until  paid ;  provided,  however,  that 
the  board  may  at  any  time,  on  application  of  the  property 
owner  or  owners,  with  the  consent  of  the  mayor  or  assessor 
of  the  municipality  affected,  correct  errors,  mistakes  or  omis- 
sions   in    the    assessments    of-  any    persons    or    corporations.^ 

Section  6.  When  the  board  has  reason  to  believe  from  in- 
formation or  otherwise,  that  any  property,  including  the 
property  of  railroad  and  canal  companies,  has  been  assessed 
at  a  rate  lower  than  is  consistent  with  a  uniform  and  true 
valuation  of  property  for  the  purpose  of  taxation,  the  board 
has  power,  after  due  investigation,  to  increase  the  assessment 
made  upon  such  property;  and  for  this  purpose,  if  necessary, 
may  direct  an  assessor,  or  other  taxing  officer,  to  make  a  re- 
assessment of  such  property,  according  to  the  rules  which 
said  board  may  establish,  and  if  the  assessor  or  other  taxing 
officer,  fail  or  refuse  to  comply  with  the  order  so  given, 
the  board  may  appoint  some  other  person  to  make  the  new 
assessment  under  the  direction  of  the  board;  and  the  assess- 
ment so  made  and  affirmed  by  the  board  is  deemed  to  be  the 
assessment  of  such  property  for  the  year.  The  board  may 
also  assess  and  add  to  the  tax  list  and  duplicate  any  prop- 
erty omitted,  and  may  correct  misnomers  or  other  errors 
in  assessments  on  notice  to  parties  concerned.^ 


^This  section  does  not  give  the  state  board  of  equalization  power 
to  review  the  action  of  the  state  board  of  assessors  respecting  the 
taxation  of  franchises  and  property  used  for  railroad  and  canal  pur- 
poses. Tuckerton  v.  State  Board  of  Assessors,  75  N.  J.  L.  157,  67 
Atl.  69.  •     _ 

2The  intent  of  this  section  is  that  the  new  assessment  whether  made 
by  the  board,  or  by  a  taxing  officer,  or  some  other  person,  merely 
carry    into    effect    a    determination    previously    reached    by    the    board, 


54  DIGEST  OF   STATE   LEGISLATION 

Section  7.  Any  taxpayer  aggrieved  by  the  apportionment 
of  taxes  against  the  taxing  district  wherein  he  resides,  or 
any  taxing  district  aggrieved  by  the  action  of  the  county 
board  of  assessors  or  of  equalization,  may  within 
such  time  as  the  state  board  by  rule  prescribes,  file  a  peti- 
tion of  appeal  to  the  board,  setting  forth  therein  the  cause 
of  comiplaint  and  asking  relief,  and  the  board  makes  such 
order  respecting  the  procedure  in  such  case  as  is  deemed 
just;  and  hear  summarily,  and  determine  such  complaints 
and  revise  and  correct  the  apportionment  of  taxes  and  the 
determination  of  such  county  boards  of  assessors  or  of  equal- 
ization by  fixing  the  amount  each  taxing  district  shall  raise, 
in  just  proportion  according  to  the  true  value  of  the  taxable 
property  therein,  and  the  assessment  so  corrected  and  deter- 
mined by  the  board  is  final  and  conclusive;  such  corrected 
rate  of  assessment  is  certified  by  the  board  to  the  collector 
of  the  taxing  district  where  such  property  is  taxable,  and 
collected  in  the  same  manner  as  other  taxes  in  the  district 
are  collected. 

Section  S.  When  complaint  is  made  in  writing  to  the  board 
by  the  board  of  chosen  freeholders  of  any  county  in  this 
state,  or  by  the  governing  body  of  any  taxing  district,  that 
the  taxable  property  of  any  county  has  been  undervalued  or 
omitted  by  the  assessors  therein,  the  board  investigates  the 
assessment  of  property  subject  to  taxation  in  such  county 
complained  of  and  certifies  and  files  the  result  of  every  such 
investigation  in  the  office  of  the  superintendent  of  public  in- 
struction and  in  the  office  of  the  comptroller  of  the  state.  In 
such  certificates  the  board  specifies  whether  substantially  all 
the  real  and  personal  property  in  each  county  so  investigated 


after  due  investigation,  that  the  property  in  question  has  been  assessed 
at  too  low  a  valuation,  and  that  the  owner  of  the  property  is  en- 
titled to  notice  of  the  invesitgation.  Although  this  section  authorizes 
the  board  to  es.tablish  rules  in  accordance  with  which  reassessment 
shall  be  made,  yet  a  rule  prescribing  notice  to  the  prosperty  owner 
after  the  making  of  the  reassessment  and  giving  him  an  opportunity 
to  be  heard  in  objection  thereto,  does  not  take  the  place  of  the  notice 
to  which  the  property  owner  is  entitled  before  the  board  determines 
the  question  whether  his  property  has  been  assessed  at  too  low  a 
valuation.  Jersey  City  v.  Board  of  Equalization  of  Taxes,  74  N,  J.  L. 
7'53,  67  Atl.  38.  It  seems  clear  that  this  decision  practically  defeats 
the    possibility    of    reassessment    under    this    act. 


PERMANENT  STATE  TAX  COMMISSIONS.  55 

has  been  listed^  assessed  and  valued,  and  if  not  all,  what 
percentage;  whether  such  property  subject  to  taxation  has 
been  assessed  and  valued  by  the  respective  assessors  and 
taxing  officer  in  such  county  at  substantially  its  true  value, 
and  if  not  at  such  value  at  what  percentage  of  such  valu^; 
and  what  should  be  the  valuation  of  the  property,  both  real 
and  personal,  in  each  county  so  investigated.  Such  deter- 
mination of  the  proper  valuation  on  the  part  of  the  board  is, 
for  all  purposes  of  the  state  comptroller,  the  superitendent 
of  public  instruction  and  the  state  board  of  education,  deemed 
to  be  the  true  valuation  of  each  county  or  counties  investi- 
gated, until  otherwise  determined  by  the  board  under  the 
provision  of  this  act.  For  such  investigation  the  board  may 
expend  for  each  county  not  more  than  one  hundred  dollars, 
to  be  paid  by  the  state  treasurer  from  any  fund  available 
for  the  purpose,  upon  their  filing  in  his  office  a  certificate 
specifying  in  detail  the  items  of  such  disbursement. 

Section  9.  The  determination  of  any  matter  brought  be- 
fore said  board  is  evidenced  by  a  judgment  duly  signed  by 
at  least  three  members,  and  filed  with  the  clerk;  copies  there- 
of duly  certified  by  the  clerk,  are  competent  evidence  in  any 
cause  or  proceeding. 

Laws  of  1906,  Chapter  9,  Section  1.  Whenever  an  appeal 
under  the  provisions  of  chapter  67,  Laws  of  1905,  is  "taken 
to  the  board  of  equalization  of  taxes  of  New  Jersey,  from 
an  assessment  fixed  by  any  assessor  or  commissioners  or 
board  of  assessors,  the  land  owner  and  the  taxing  district, 
through  its  tax  collector  or  other  equivalent  officer,  may, 
pending  such  appeal,  agree  upon  an  amount  of  taxes  to  be 
paid  upon  the  assessment  appealed  from.  Such  amount  may 
not  be  less  than  the  amount  last  paid  by  the  owner  of  said 
land  previous  to  the  filing  of  such  appeal,  together  with  in- 
terest and  penalties  thereon  up  to  the  date  of  payment,  and 
shall  not  be  in  final  settlement  of  the  taxes  levied,  but  shall 
be  credited  on  account  of  such  taxes  as  upon  said  appeal 
shall  be   finally   ascertained   and   determined. 

Section  2.  In  case  the  land  owner  and  the  tax  collector 
cannot  agree  upon  the  amount  of  taxes  to  be  paid  as  afore- 
said, the  board,  upon  thd  application  of  either  party  to  the 


56  DIGEST  OF   STATE   LEGISLATION 

appeal  and  upon  two  days'  written  notice  to  the  other,  may 
fix  by  order  the  amount  of  faxes  the  said*  land  owner  may 
pay  the  collecting  officer  pending  the  settlement  of  said  appeal. 

Section  3.  Any  payment  as  aforesaid  saves  the  interest 
penalty  upon  the  amount  of  the  payment  and  does  not  preju- 
dice the  claims   of  either  /party  upon   said  appeal. 

Laws  of  1907,  Chapter  127,  Section  22.  The  several 
county  boards  of  taxation  are  required  to  compile  tables  of 
aggregates,  copied  from  the  duplicates  of  the  assessors, 
enumerating  certain  items,  and  the  blanks  for  filling  out  these 
tables  are  provided  by  the  state  board  and  transmitted  to  the 
county  boards  of  taxation  at  their  annual  meetings.  Copies 
of  the  aforesaid  tables,  when  completed,  are  transmitted  to 
the  state  board  of  equalization  of  taxes. 

NEW  YORK. 

The  permanent  tax  commission  was  created  by  article  eight, 
chapter  908,  laws  of  1896.  The  dates  of  the  special  com- 
missions are  as  follows : 

1.  Created    1862,   tenure    10   months. 

2.  Created    1870,    tenure  22   months. 

3.  Created    1880,  ^tenure    11    months. 

4.  Created    1892,   tenure    12   months. 

5.  Created    1892,    tenure    12    months. 

6.  Created    1906,    tenure    8    months. 

A  special  commission  was  also  appointed  in  1898  (Chap- 
ter 614),  to  inquire  into  facts  concerning  revenue  and  taxa- 
tion, with  a  tenure  of  office  of  one  year. 

Consolidated  Laws  1909,  Chapter  60,  Wadhams.  The  board 
of  tax  commissioners  consists  of  three  members,  each  hold- 
ing office  for  a  term  of  three  years  and  each  receiving  a 
salary  of  five  theusand  dollars  per  annum  and  expenses 
actually  incurred  while  discharging  the  duties  of  his  office. 
The  board  has  a  seal  and  its  papers  and  documents  may  be 
authenticated  in  the  usual  form  under  such  seal  and  may 
then  be  received  in  evidence  as  deeds  regularly  acknowledged 
or  proved. 

Section  171.  The  board  shall  have  power  and  it  shall  be 
its  duty : 


PERMANENT  STATE  TAX  COMMISSIONS.  57 


1.  To  investigate  methods  of  assessment  within  the  state. 

2.  To  furnish  assessors  with  such  information  as  will  aid 
them  in  performing  their  duties. 

3.  To  make  such  rules  and  regulations  as  may  be  neces- 
sary to  enforce  the  provisions  of  this  article  and  prepare 
forms  for  reports  and  •  assessment  rolls  to  be  furnished  to 
assessors  at  the  expense  of  the  state. 

4.  To  take  testimony  and  hear  proofs  under  oath  with 
reference  to  any  matters  within  the  line  of  its  official  duty. 
Any  member  of  the  board  may  do  this  work  and  state  and 
municipal  officers  may  be  required  to  furnish  information 
necessary  to  the  proper  discharge  of  its  duties. 

5.  To  hold  meetings  at  the  caiiitol  or  at  such  places  as 
it  may  designate,  said  meetings  to  be  called  by  the  chairman 
thereof. 

6.  To  employ  a  secretary  at  a  salary  not  in  excess  of 
three  thousand  five  hundred  dollars  per  annum  and  prescribe 
his  duties,  and  not  to  exceed  six  special  agents — confidential 
agents  of  the  board — and  experts  and  other  needed  assistants, 
prescribe  their  duties  and  fix  the  compensation  of  such  em- 
ployes. 

7.  To  prepare  an  annual  report  to  the  legislature  and 
recommend  such  amendments  to  the  tax  laws  as  it  may  deem 
advisable. 

Section  173.  Two  or  more  members  of  the  board  visit 
every  county  in  the  state  at  least  once  in  two  years  to  in- 
quire into  the  methods  of  assessment  and  to  ascertain  par- 
ticularly if  assessors  comply  with  the  law  and  assess  all 
property,  not  exempt  from  taxation,  at  its  full  value.^ 

Section  174  The  commissioners  of  the  land  office  and  the 
three  commissioners  of  taxes  constitute  the  state  board  of 
equalization. 

Section  175.  Any  supervisor  may  appeal  in  behalf  of  the- 
town,   city   or  ward  which   he   wholly  or   in  part   represents,. 


^It  is  urged  that  the  powers  of  the  board  be  broadened  with  respect 
to  supervisory  control  over  local  assessments,  and  that  it  be  given; 
power  to  order  reassessments  in  cases  where  there  has  been  a  clear 
evasion  of  the  statutes  in  the  undervaluation  of  property  by  asses- 
sors.      Report,     Board    of    Tax    Commissioners,     1907,     p.     11. 


58  DIGEST  OF   STATE  LEGISLATION 

to  the  state  board  of  tax  commissioners  from  any  act  or  de- 
cision of  the  board  of  supervisors,  in  the  equalization  of 
assessments  and  the  correction  of  assessment  rolls.  If  such 
appeal  is  brought  in  behalf  of  a  town,  a  majority  of  the 
town  board  of  such  town,  if  in  behalf  of  a  city,  a  major- 
ity of  the  supervisors  representing  s«ch  city,  or  if  the  assess- 
ments in  wards  in  any  city  are  equalized  separately  and 
such  wards  have  separate  assessment  rolls,  the  alderman  or 
aldermen  representing  such  ward  in  the  common  council  of 
the  city  shall  first  consent  to  and  approve  the  bringing  of 
such  appeal.  Such  appeal  must  be  brought  within  ten  days 
after  the  delivery  of  the  assessment  roll  to  the  collector  by 
filing  in  the  office  of  the  county  clerk  a  notice  thereof,  with 
such  consent  indorsed  thereon  or  annexed  thereto,  together 
with  the  affidavit  of  the  supervisor  so  appealing,  that  in  his 
opinion  injustice  has  been  done  to  such  town,  city  or  ward 
by  the  act  or  decision  from  which  the  appeal  is  taken ;  and 
also  within  such  time  by  serving  personally  or  by  mail  a 
duplicate  or  copy  of  such  notice,  consent  and  affidavit  on 
the  cTiairman  or  clerk  of  the  board  of  supervisors,  and  by 
mailing  such  copy  or  duplicate  to  the  state  board  of  tax 
commissioners. 

Section  176.  The  board  of  tax  commissioners  may  prepare 
a  form  of  petition  and  notice  of  appeal  from  decisions  of  the 
board  of  supervisors  in  the  equalization  of  assessments  and 
rules  and  regulations  in  relation  to  bringing  such  appeals 
to  a  hearing  or  trial  thereof.  Hearing  must  be  had  in  the 
county  in  which  the  appeal  originated  and  a  notice  of  at 
least  twenty  days  must  be  given  by  mail  to  the  appellant 
and  the  clerk  of  the  board  of  supervisors  of  the  county 
from  which  the  appeal  is  taken.  If  the  appellant  fails  to 
appear  on  the  day  set  for  hearing,  the  appeal  is  dismissed. 

Section  177.  The  determination  of  the  board  of  tax  com- 
missioners on  any  such  hearing  whether  to  reduce  or  lower 
the  assessment  is  certified  to  the  board  of  supervisors  and 
forwarded  by  mail  within  ten  days  thereafter  to  the  clerk 
of  the  board,  directed  to  him  at  his  post  office  address,  and 
copy  thereof  is  also  forwarded  to  the  supervisor  appealing. 


PERMANENT  STATE  TAX  COMMISSIONS.    .  59 

Such  determination  is  carried  into  effect  by  such  board  at  the 
next  annual  session. 

Section  178.  The  board  of  tax  commissioners  certifies  the 
reasonable  expense  on  every  such  appeal,  not  exceeding  two 
thousand  dollars  for  the  services  of  counsel  and  one  thous- 
and dollars  for  all  other  expenses,  including  the  compensation 
and  expense  of  a  stenographer.  If  the  appeal  is  not  sus- 
tained the  expense  thereof  is  a  charge  upon  the  tax  district 
or  districts  making  the  appeal  and  is  levied  thereon  by  the 
board  of  supervisors.  If  the  appeal  is  sustained  the  ex- 
pense thereof  is  levied  by  the  board  of  supervisors  up|)n 
and  collected  from  the  county,  except  the  tax  district  or  dis- 
tricts whose  appeal  is  sustained.  If  appeals  are  taken  by 
more  than  one  tax  district  in  the  county,  some  of  which  are 
sustained  and  some  dismissed,  the  state  board  decides  what 
portion  of  the  expenses  shall  be  borne  by  any  tax  district 
whose    appeal   is    dismissed. 

Section  43.  The  board  must  annually  fix  and  determine 
the  valuation  of  every  special  franchise  subject  to  taxation 
in  each  city,  town  or  tax  district.  It  must  fix  a  time  for 
hearing  and  then  file  the  valuation  of  the  special  franchise 
with  the  clerk  of  the  city  or  town  wherein  said  franchise  or 
franchises  are  assessed. 

Section  44.  Every  person,  co-partnership,  association  or 
corporation  subject  to  taxation  on  a  special  franchise  is  re- 
quired to  make  a  full  and  complete  report  to  the  board  of 
tax  commissions,  giving  complete  descriptions  of  all  fran- 
chises held  and  such- information  as  the  board  may  call -for 
germane  to  matters  it  has  authority  to  investigate. 

The  board  also  has  sundry  duties  to  perform  in  connection 
with  the  administration  of  the  law  taxing  mortgages.  It  has 
general  supervision  over  the  recording  officers  of  the  state 
and  when  the  real  property  covered  by  the  mortgage  to  be 
taxed  lies  in  two  or  more  counties  the  board  ascertains  the 
assessed  value  of  the  property  and  apportions  the  amounts 
upon  which  the  tax  is  to  be  paid  to  the  several  recording 
officers. 


60  DIGEST  OF  STATE  LEGISLATION 

NORTH  CAROLINA. 

Machinery  Act,  1909,  Article  1,  Section  1.  In  North  Caro- 
lina the  three  members  of  the  corporation  commission  elected 
by  popular  vote  for  a  term  of  six  years  were  in  1901  also 
declared  members  of  a  board  of  state  tax  commissioners. 
(The  corporation  commission  has  general  supervision  of  all 
railroad,  street  railway,  steamboat,  canal,  express  and  sleep- 
ing car  companies  and  all  other  companies  or  corporations 
engaged  in  the  carrying  of  freight  or  passengers,  of  all  tele- 
phone and  telegraph  companies,  of  all  public  and  private 
banks  and  all  loan  and  trust  companies  and  all  building  and 
loan  associations  or  corporations.) 

Section  2.  The  board  may  appoint  such  additional  clerks 
as  it  needs  to  properly  perform  its  duties  and  the  sum  of 
fifteen  hundred  dollars  annually  is  allowed  to  pay  the  sal- 
aries of  the  office  force. 

Section^  3.  The  members  subscribe  to  the  constitutional 
oath  and  receive  a  salary  of  five  hundred  dollars  each  in  ad- 
dition to  their  salaries  as  corporation  commissioners  and 
necessary  expenses  incurred  in  the  performance  of  their 
duties. 

Section  4.  Regular  sessions  of  the  board  are  held  at 
Raleigh  and  it  has  power  to  subpoena  and  examine  witnesses. 
It  has  access  to  all  books,  papers,  documents  and  statements 
on  file  in  any  department  of  state  and  it  also  has  power  to 
examine  books,  papers  or  accounts  of  any  person,  corpora- 
tion, firm  or  individual  owning  property  liable  to  assessment 
for  taxes.  Any  officer  or  stockholder  of  any  such  corpora- 
tion, or  member  of  any  firm  or  any  person  who  refuses  to 
permit  such  inspection,  or  who  fails  to  appear  before  said 
board  in  response  to  its  subpoena  or  testify  as  provided  in 
this  section,  is  punished  by  a  fine  not  exceeding  one  thousand 
dollars  or  by  imprisonment  not  exceeding  two  years,  or  by 
both,  in  the  discretion  of  the  court. 

Section  5.  Regular  sessions  of  the  board  are  held  on  the 
first  Tuesday  of  March,  June,  July,  August,  September  and 
October  of  each  year,  unless  said  dates  are  changed  by  the 
order  of  the  board  in  which  event  due  notice  must  be  given, 


PERMANENT  STATE  TAX  COMMISSIONS.  61 

and  it  may  hold  adjourned  sessions  when  deemed  necessary. 
The  chairman  may  call  special  sessions  whenever  and  where- 
ever  in  the  state  he  deems  proper  and  shall  call  such  special 
sessions   upon  the  written   request  of  two  members. 
Section  6.     It  shall  be  the  duty  of  the  board: 

1.  To  have  general  supervision  of  the  assessing  officers 
of  the  state  and  to  take  such  measures  as  will  bring  all 
property  subject  to  taxation  in  this  state  on  the  assessment 
rolls  to  be  assessed  at  its  true  value  in  money. 

2.  To  confer  with  and  advise  assessing  officers  and  to 
institute  proper  proceedings  against  public  officers,,  persons 
or  corporations  who  fail  to  comply  with  the  taxing  laws  of 
the  state;  to  prefer  charges  to  the  governor  against  assessing 
and  taxing  officers  who  fail  in  the  performance  of  their 
duties  in  reference  to  assessment  and  taxation;  and  in  the 
execution  of  these  powers  the  board  may  call  upon  the  attor- 
ney general  or  any  prosecuting  attorney  to  assist  said  board. 

3.  To  receive  complaints  as  to  property  that  has  not 
been  assessed  or  has  been  fraudulently  assessed  and  to  cor- 
rect the  errors  when  found  to  exist. 

4.  To  see  that  every  county  in  the  state  is  visited  by  at 
least  one  member  as  often  as  may  be  necessary  to  the  end 
that  all  complaints  concerning  the  laws  of  assessment  and 
taxation  may  be  heard,  that  information  concerning  their 
working  may  be  collected  and  that  all  revenue  officers  comply 
with  the  law  and  all  violations   thereof  may  be  punished. 

5.  To  require  from  any  officer  in  the  state,  on  forms 
prescribed  by  the  tax  commissioners,  such  annual  or  other 
reports  as  will  enable  the  board  to  ascertain  the  assessed 
valuations  of  all  property  listed  for  taxation  in  the  state  ;^, 
the  amount  of  taxes  assessed,  collected  or  returned  delinque;}f 
and  such  other  matters  as  the  board  may  require.  ^^xAny 
officer  who  wilfully  refuses  or  neglects  to  furnish  any  such 
report  or  who  willfully  obstructs  the  commission  in  the  per- 
formance of  its  duties  shall  forfeit  one  hundred  dollars  for 
each  offense.  A  delay  of  ten  days  in  furnishing  the  report 
raises  a  presumption  of  willfullness. 


62  DIGEST  OF   STATE  LEGISLATION 

6.  To  make  diligent  inquiries  and  investigations  con- 
cerning the  revenue  laws  and  systems  of  other  states  and 
countries  and  with  the  aid  of  information  thus  received  to- 
gether with  their  experience  and  their  observation  of  our 
own  laws,  to  recommend  to  the  legislature  such  changes  and 
amendments  as  will  remedy  any  injustice  or  irregularity  in 
the  laws  of  assessment  and  taxation  of  the  state  and  facili- 
tate the  assessment  and   collection   of  public  revenue. 

7.  Report  further  to  the  assembly  at  each  regular  session 
or  at  such  other  times  as  the  assembly  may  direct,  the  amount 
of  taxes  collected  for  all  purposes  classified  as  to  state, 
county,  township  and  municipal  purposes,  with  the  sources 
thereof,  the  amount  lost,  the  cause  of  the  loss,  the  proceed- 
ings of  the  board  and  such  other  matters  as  the  commission 
may  deem  of  public  interest. 

8.  To  discharge  such  other  duties  as  may  be  prescribed 
by  law. 

Section  7.  The  board  must  annually  prepare  a  report  to 
the  governor  setting  forth  its  work  during  the  preceding  year 
together  with  recommendations  relating  to  matters  of  taxa- 
tion. 

Section  8.  After  the  various  tax  lists  have  been  passed 
upon  by  the  county  boards  of  equalization,  the  said  lists 
are  subject  to  inspection  by  the  board  of  tax  commissioners, 
or  any  member  thereof,  and  if  it  appears  or  is  made  to  ap- 
pear to  the  tax  commissioners  that  property  subject  to  tax- 
ation has  been  omitted  from  the  assessment  lists,  the  said 
commissioners  may  issue  an  order  directing  the  assessor, 
whose  failure  to  assess  is  complained  of,  to  appear  with 
his  list  at  the  county  seat  or  other  point  within  the  county 
and  at  such  time  as  the  tax  commissioners  deem  most  con- 
venient. A  notice  of  the  time  and  place  of  hearing  must 
be  published  in  a  newspaper  at  least  five  days  prior  to  the 
time  set,  and  personal  notice  must  be  mailed  to  each  per- 
son whose  assessments  are  to. be  considered  at  least  five  days 
prior  to  said  hearing.  A  copy  of  the  order  must  be  served 
upon  the  tax  officer,  in  whose  possession  the  tax  list  may 
happen  to  be,  at  least  three  days  prior  to  the  day  on  which 


PERMANENT  STATE  TAX  COMMISSIONS.  63 

he  must  appear.  The  board  after  hearing,  determines  the 
true  and  lawful  assessment  and  enters  and  assesses  on  the 
lists  such  property  as  has  been  omitted  by  proper  descrip- 
tion. In  case  of  review  under  this  section,  the  board  or 
the  member  thereof  acting  in  said  review,  certifies  under  his 
hand  the  day  and  date  of  such  review  and  the  changes  made 
by  him  in  the  tax  lists.  For  appearing  with  the  tax  list 
as  required  herein  the  tax  officer  receives  the  same  pay 
per  diem  as  received  by  him  in  the  preparation  of  the  list. 
Section  9.  If  it  appears,  or  is  made  to  appear,  to  the  board 
that  any  tax  list  in  the  state  is  grossly  irregular  and  uht 
fairly  assessed,  that  a  compliance  with  the  law  cannot  be 
secured  except  by  general  review,  the  tax  commissioners  may 
issue  an  order  that  the  said  tax  list  will  be  generally  re- 
viewed and  direct  the  assessor,  whose  failure  to  properly 
assess  is  complained  of,  to  appear  at  such  time  and  place  as 
provided  for  in  the  preceding  section,  said  time  not  to  be 
less  than  fourteen  days  after  the  issuing  of  such  order. 
Notice  of  the  time  and  place  of  hearing  and  that  the  tax 
list  will  be  generally  reviewed  and  that  all  persons  inter- 
ested may  be  heard,  must  be  published  in  one  county  paper 
at  least  seven  days  before  the  time  at  which  the  assessor 
is  required  to  appear  and  a  copy  of  the  order  must  be  served 
upon  the  officer,  who  has  the  said  list  in  his  possession,  at 
least  three  days  before  he  is  required  to  appear  with  the 
list.  The  board  or  any  member  thereof  together  with  the 
chairman  of  the  board  of  county  commissioners,  review  the 
tax  list  and  fix  the  assessment  in  compliance  vv^ith  law  and 
put  upon  the  lists  omitted  property  as  provided  in  the  preced- 
ing section,  and  the  board,  or  any  member  thereof,*  proceed 
in  all  respects  in  the  manner  prescribed  in  the  preceding 
section. 

Section  10.  Tf  it  appears  to  the  tax  commissioners  that 
property  has  escaped  assessment  in  any  previous  year,  the 
board  shall  report  the  fact  to  the  proper  assessing  officer, 
and  the  same  shall  be  listecj  for  taxation  upon  the  next  tax 
list  that  shall  be  made  and  shall  be  valued  as  all  other  prop- 
erty.    The   said  board   shall    further   certify  to   the  board  of 


64:  DIGEST  OF   STATE  LEGISLATION 

county  commissioners  of  the  several  counties  at  the  Octo- 
ber session  thereof  next  after  the  said  property  shall  be 
then  listed  for  taxation  and  said  board  of  county  commis- 
sioners shall  ascertain  the  rate  of  taxation  for  said  sev- 
eral years,  and  shall  order  the  taxes  for  the  said  several 
years  to  be  entered  against  the  said  property  upon  the  valu- 
ation for  the  then  current  year,  and  the  same  shall  be  so  en- 
tered in  'a  column  provided  for  the  purpose  and  it  shall 
constitute  a  charge  against  the  person  or  property  and  be 
collected  as  other  taxes/  Provided,  however,  that  this  pro- 
vision shall  not  be  deemed  to  relate  back  prior  to  the  going 
into  effect  of  this  act.  Provided,  further,  that  in  case  of 
change  of  ownership  of  the  property  omitted,  said  taxes 
shall  not  be  entered  against  said  property  prior  to  the  last 
change  of  ownership." 

OREGON. 

Chapter  90,  Laws  of  1905,  creates  a  special  commission  to 
investigate  the  method  of  assessment  and  the  collection 
of  taxes.    This  commission  reported  to  the  legislature  of  1907. 

Laws  of  1909,  Chapter  218.  The  board  of  tarx  commission  - 
ers  is  composed  of  five  members,  two  to  be  appoinied.  to  be 
known  as  tax  commissioners,  and  three  ex-officio  members, 
the  governor,  secretary  of  state  and  state  treasurer.  The 
two  appointees  must  be  skilled  and  expert  in  matters  of 
taxation  and  must  not  be  members  of  the  same  political 
party.  They  devote  their  entire  time  to  the  duties  of  their 
office.  The  governor  is  chairman  of  the  board  and  it  has 
a  seal  to  be  provided  by  the  secretary  of  state. 

The  taK  commissioners  are  appointed  by  the  governor,  sec- 
retary of  state  and  state  treasurer  for  a  term  of  four  years. 
Each  commissioner  must  execute  a  bond  in  the  sum  of  ten 


^Proceedings  for  the  assessment  and  collection  of  taxes  are  quasi 
judicial  and  come  within  the  "due  process"  clause  of  the  constitu- 
tion. While  the  legislature  has  the  power  to  provide  for  the  ilst- 
ing  and  assessment  of  property  omitted  to  be  listed  as  the  law  re- 
quires of  the  owner,  an  opportunity  must  be  given  by  notice  to 
the  taxpayer,  permitting  him  to  be  heard  before  the  board  of  asses- 
sors or  the  tribunal  having  the  power  to  list  and  assess  property,  or 
before  the  courts  of  the  state  in  some  appropriate  proceeding,  before 
the  assessment  can  be  conclusive.  Caldwell  Lumber  Co.  v.  Smith, 
146    N.    C.    199. 


PERMANENT  STATE  TAX  COMMISSIONS.  65 

thousand  dollars,  to  be  approved  by  the  governor,  and  must 
subscribe  to  an  oath  for  the  faithful  performance  of  his 
duties  Each  appointee  receives  an  annual  salary  of  two 
thousand  five  hundred  dollars  and  his  necessary  expenses 
while  traveling  away  from  the  capitol  on  the  business  of  the 
commission. 

Section  4.  It  shall  be  the  duty  of  the  board  of  state  tax 
commissioners : 

1.  To  have  general  supervision  of  the  system  of  assess- 
ing and   collecting  public  revenues  throughout  the   state. 

2.  To  require  all  assessments  to  be  made  according  to 
law. 

3.  To  see  that  all  taxes  due  the  state,  counties  and  mu- 
nicipalities are  collected. 

4.  To  prescribe  all  the  forms  of  books  and  blanks  used 
in  the  assessment  and  collection  of  taxes,  not  otherwise 
prescribed  by  law,  and  to  change  these  when  required  by 
law. 

5.  To  construe  the  tax  and  revenue  laws  of-  the  state 
when  requested  by  any  officer  working  under  the  same,  or 
by  any  interested  person,  and  to  instruct  such  officers  in  rela- 
tion to  their  duties  with  reference  to  assessment,  taxation 
and  the  collection  of  revenues. 

6.  To  issue  instructions  to  county  assessors,  county 
boards  of  equalization,  county  clerks  and  tax  collectors  with 
reference  to  the  means  best  calculated  to  bring  about  a  fair 
and  uniform  assessment  of  all  property,  tangible  and  intan- 
gible, at  its  actual  value. 

7.  To  examine  all  books  and  papers  of  account  and  to 
require  any  person  to  appear  before  said  board,  or  any 
member  thereof,  and  to  interrogate  such  persons  under  oath, 
or  otherwise,  for  the  purpose  of  enabling  the  board,  any 
county  assessor,  county  board  of  equalization,  county  clerk 
or  tax  collector  to  obtain  information  needful  in  arriving 
at  the  value  of  any  franchise. 

8.  To  see  that  penalties  imposed  for  violation  of  the 
tax  law  or  disobedience  of  its  provisions  are  enforced,  and 
to  cause  complaints  to  be  made  against  persons  or  corpora- 
tions violating  any  tax  or  revenue  law  of  the  state.     In  the 


66  DIGEST  OF   ^'.TATE  LEGISLATION 

execution  of  these  powers  the  board  or  any  member  thereof 
may  call  upon  the  prosecuting  attorney  or  the  attorney  gen- 
eral, who  shall  institute  proceedings  against  and  conduct 
prosecutions  of  violators  of  the  laws  of  the  state  relating  to 
the  assessment  and  taxation  of  property  and  the  collection  of 
taxes. 

9.  To  see  that  all  inheritance  taxes  are  collected  as  re- 
quired by  law. 

10.  To  make  rules  and  regulations  necessary  to  carry  out 
the  purposes  for  which  the  board  was  created  and  to  regu- 
late its  own  procedure. 

11.  To  report  to  the  legislature  at  each  regular  session 
the  total  amount  of  taxes  collected  in  the  state,  for  state, 
county  and  municipal  purposes,  with  the  sources  thereof,  the 
proceedings  of  the  board  and  such  other  information  as  may 
be  deemed  of  general  interest. 

12.  To  investigate  the  tax  systems  of  other  states  and 
countries,  so  far  as  the  same  can  be  done  through  printed 
reports  and  correspondence,  and  with  the  aid  of  information 
so  received,  together  with  experience  with  and  observation 
of  the  working  of  our  own  laws,  to  recommend  to  the  legis- 
lature such  chang  s  in  the  tax  laws  and  constitution  of  the 
state  as  may  seem  proper  and  necessary. 

13.  To  see  that  every  county  in  the  state  is  visited  by 
at  least  one  of  the  commissioners  as  often  as  once  in  each 
year,  that  advice  may  be  given  to  officers  engaged  in  the 
assessment  and  collection  of  taxes  and  that  complaints  may 
be  heard,  information  collected,  that  all  revenue  officers 
comply  with  the  law  and  all  violations  thereof  be  punished 
and  proper    suggestions    for    amendments   may  be   made. 

14.  To  require  from  any  state,  county  or  municipal  of- 
ficer whose  duties  pertain  to  the  assessment,  levy,  appor- 
tionment or  collection  of  taxes  and  public  dues  or  revenues, 
or  the  disbursement  of  public  revenues,  reports  and  state- 
ments in  any  matter  deemed  relevant  in  such  forms  as  may 
be   prescribed. 

15.  To  make  an  annual  assessment  upon  an  assessment 
roll  to  be  prepared  by  such  board,  of  all  property,  having  a 
situs  in  this  state,  of  railroad  companies,  sleeping  car  com- 


PERMANENT  STATE  TAX  COMMISSIONS.  67 

panics,  union  station  and  depot  companies,  electric  and 
street  railway  companies,  express  companies,  telegraph  and 
telephone  companies,  refrigerator  car  companies,  oil  and  tank 
line  companies  and  of  such  heat,  light,  power,  water,  gas 
and  electric  companies  as  may  be  doing  business  as  one 
system  partly  within  the  state  and  partly  without  or  so 
doing  business  in  more  than  one  county  of  the  state. 

Section  7.  A  complete  and  comprehensive  report  must  be 
filed  annually  with  the  board  of  tax  commissioners  by 
every  corporation  enumerated  in  this  act,  on  blanks  to  be 
furnished  and  prescribed  by  the  commission.  The  facts  to 
be  contained'  in  these  reports  are  enumerated  in  fourteen  sub- 
sections. 

Section  9.  Subsequent  to  the  filing  of  the  statements  pro- 
vided for  and  prior  to  the  first  Monday  in  October  of  each 
year,  the  board  must  prepare  the  assessment  roll  provided  for 
in  section  4  of  this  act,  upon  which  it  assesses  the  true  cash 
value  as  of  the  first  day  of  March  at  the  hour  of  one  o'clock 
a.  m.,  of  the  year  in  which  the  assessment  is  made,  of  all 
the  property  of  the  companies  herein  enumerated,  subject  to 
taxation  under  this  act,  which  assessments  may  be  reviewed 
as  herein  provided.  For  the  purpose  of  ascertaining  the 
cash  value  of  the  property  of  said  companies  the  board  may 
personally  inspect  the  same  and  take  into  account  any  evi- 
dence obtainable  bearing  thereon.  But  no  report  or  valu- 
ation of  any  county  assessor  of  such  property  is  conclusive 
upon  the  board  in  arriving  at  the  amount,  chiaracter  or  cash 
value  of  property  belonging  to  such  companies.  When  said 
companies  own,  operate,  lease  or  use  rail,  pipe  or  wire  lines 
or  property  within  and  without  this  state,  and  when  the 
board  values  the  property  of  such  companies  within  or 
without  the  state,  as  a  unit,  as  provided  in  the  next  section, 
the  board  is  controlled  in  ascertaining  the  property  subject 
to  taxation  in  Oregon  by  the  proportion  which  the  num- 
ber of  miles  of  main  track  (meaning  thereby  main,  stem  and 
branch  lines),  miles  of  wire,  or  of  main  pipe  lines  controlled 
or  used  by  said  company,  as  owner,  lessee  or  otherwise,  with- 
in the  state  of  Oregon  bears  to  the  entire  mileage  of  main 
track  as  aforesaid,  miles  of  wire  or  main  pipe  line  controlled 
or  used  by  the  said  company,  as  owner,  lessee  or  otherwise. 


68  DIGEST  OF   STATE   LEGISLATION 

Section  10.  The  board,  for  the  purpose  of  arriving  at  the 
actual  cash  value  of  the  property  assessable  by  it  as  herein 
provided,  may  value  the  entire  property,  both  within  and 
w^ithout  the  state,  as  a  unit.  If  the  property  within  the  state 
is  assessed  as  a  unit,  the  board  makes  deductions  of  the 
property  of  such  company  situated  in  Oregon,  and  assessed 
by  the  county  assessors,  to  an  amount  that  shall  be  just; 
and  to  this  end  the  county  assessors  are  required  to  cer- 
tify to  the  board  the  assessable  value  of  the  property  of 
said  companies  assessable  by  them,  said  certification,  how- 
ever, to  be  only  advisory  upon  the  board.  In  case  the 
board  values  the  entire  property  as  a  unit,  within  or  with- 
out the  state,  or  both,  it  makes  such  deductions  of  the 
property  'situated  outside  the  state  and  not  directly  con- 
nected with  the  business  of  the  company,  as  may  be  just,  in 
order  that  a  fair  proportion  of  the  property  of  said  com- 
pany situated  in  Oregon  may  be  ascertained. 

Sections  11,  12  and  13  define  the  methods  to  be  followed 
by  the  board  in  taxing  the  companies  herein  named,  what 
mistakes  in  the  assessment  rolls  shall  not  be  sufficient "  to 
invalidate  the  assessment,  and  the  manner  in  which  assess- 
ments made  hereunder  shall  be  apportioned  among  the  coun- 
ties in  the  state. 

Section  14.  The  board  must  give  three  weeks'  notice  in 
some  newspaper  printed  at  the  state  capital,  setting  forth 
that  on  the  first  Monday  in  December  it  will,  at  the  capitol, 
publicly  examine  the  assessment  by  it  made,  and  correct 
any  errors  in  valuation,  description,  quantities  or  qualities 
of  property  by  it  assessable  and  in  apportionments  of  assess- 
ments made  by  it,  and  it  shall  be  the  duty  of  the  persons 
or  corporations  interested,  to  appear. 

Section  16.  The  board  examines  and  reviews  the  assess- 
ment roll  by  it  made  and  increases  or  decreases  the  valuation 
of  property  therein  assessed  until  the  assessment  conforms 
as  nearly '  as  possible  to  the  cash  value  thereof. 

It  also  assesses  omitted  taxable  property  at  its  full  cash 
value,  and  corrects  all  errors  in  the  assessments  by  it  made, 
relating  to   over,   under  or  double  assessment  and  other  er- 


PERMANENT  STATE  TAX  COMMISSIONS.  69 

rors.  If  it  appears  that  the  property  in  any  county  has  been 
assessed  and  the  assessment  equalized  by  the  county  board 
at  other  than  its  full  cash  value,  the  state  board  of  tax 
commissioners  must  change  the  apportionment  of  property 
within  that  county  assessable  by  said  board  in  a  like  pro- 
portion. 

Section  17.  The  board  may  not  change  the  apportionment 
of  any  assessment  or  increase  the  valuation  of  any  property 
on  such  assessment  roll  as  provided  in  the  preceding  section, 
without  first  giving  the  person  or  company  in  whose  name  it 
is  assessed  a  written  notice  at  least  six  days  before  he  ^ 
required  to  appear  and  show  cause  why  such  changes  should 
not  be  made,  whicn  changes  must  be  specified  in  the  notice. 
But  this  notice  is  not  necessary  if  the  person  or  company 
voluntarily  appear  before  the  board  and  are  there  notified 
by  it,  or  any  member  thereof,  that  a  specified  portion  of  the 
assessment  of  the  property  of  the  person  or  company  needs 
correction,  or  that  the  apportionment  of  such  assessment  is 
incorrect.  Petitions  or  applications  for  the  reduction  or 
change  of  an  apportionment  of  a  particular  assessment  shall 
be  made  in  writing  verified  by  the  oath  of  the  applicant,  its 
president,  secretary,  managing  agent  or  attorney  in  fact, 
and  be  filed  with  the  board  during  the  first  week  it  is  by 
law  required  to  be  in  session,  and  no  application  or  peti- 
tion not  so  made  or  verified  may  be  acted  upon  by  the 
board.  If  a  change  is  made  in  the  apportionment  on  ac- 
count of  the  assessment  having  been  made  at  other  than 
i'ts  full  cash  value,  like  notice  shall  be  given  the  county  clerk 
or  county  judge  of  said  county. 

Section  18.  The  board,  sitting  for  the  purpose  of  re- 
viewing and  apportioning  the  roll  as  above  provided,  con- 
tinues in  session  until  the  work  of  review  and  equalization 
is  completed,  such  session  not  to  last  longer  than  a  month 
from  the  day  it  was  by  law  required  to  meet,  after  the  ex- 
piration of  which  time  the  review,  apportionment  and  equal- 
ization is  deemed  completed. 

Section  21.  Appeal  from  the  action  of  the  board,  sitting 
in  the  capacity  defined  above,  may  be  taken  by  the  aggrieved 


70  DIGEST  OF   STATE  LEGISLATION 

party  to  the  circuit  court  of  the  county  wherein  he  resides, 
or  if  a  nonresident,  to  the  circuit  court  of  the  county  where 
the   capital  of  the  state   is   situated. 

Section  22.  After  the  roll  has  been  reviewed  by  the  state 
board  of  tax  commissioners  the  assessments  therein  are 
deemed  completed.  The  board  then  certifies  to  the  county 
clerks  of  the  several  counties,  in  or  over  which  the  lines 
of  said  companies  run,  the  number  of  miles  of  main  and 
branch  lines  and  the  respective  values  thereof,  apportion,ed 
to  each  of  such  counties. 

Section  24.  A  record  of  the  proceedings  of  the  board  is 
kept  at  the  capitol,  open  to  the  inspection  of  the  public.  A 
majority  of  the  board  constitutes  a  quorum  to  do  business, 
but  a  lesser  number  may  meet  and  adjourn  from  time  to  time. 

Section  25,  The  board  of  tax  commissioners  is  authorized 
and  required  to  equalize  the  assessed  valuations  of  the  sev- 
eral counties  in  the  state,  as  equalized  by  the  several  county 
boards  of  equalization  and  certified  by  the  county  clerks 
thereof  to  the  secretary  of  the  board  of  tax  commissioners, 
including  that  assessed  and  apportioned  by  the  state  board 
of  tax  commissioners  as  required  by  law. 

Section  2'8.-  The  board  of  tax  commissioners  equalizes  the 
values  of  the  taxable  property  in  the  several  counties  and 
ascertains  the  percentage  that  the  equalized  value  of  all 
taxable  property  in  each  county  of  the  state  is  of  the  whole 
value  of  the  taxable  property  in  the  state  so  equalized. 
These  tables  when  signed  and  approved  by  the  board  are 
printed  by  the  secretary  of  S'tate  and  two  copies  tnereof  for- 
warded to  every  county  clerk  and  county  assessor  in  the 
state. 

Section  29.  The  review  and  correction  as  provided  in  sec- 
tions 16,  17  and  18,  and  the  equalization  between  the  several 
counties,  proceed   concurrently. 

The  board  of  tax  commissioners  must,  in  January  of  each 
year,  compute  the  total  amount  of  revenue  necessary  for  state 
purposes  and  apportion  the  aforesaid  total  revenue  among 
the  several  counties  in  a  detailed  manner,  showing  every  item 
of  expenditure  and  necessary  income.  The  procedure  is  de- 
fined in  section  31. 


PERMANENT  STATE  TAX  COMMISSIONS.  71 

Section  34.  The  board  of  tax  commissioners,  'by  a  majority 
vote  of  all  the  members,  elects  a  secretary  at  a  salary  of  one 
thousand  eight  hundred  dollars  per  annum.  The  board  may 
appoint  and  remove  at  pleasure  such  other  experts  and  clerks 
as  may  be  necessary,  and  fix  their  compensation. 

Section  36.  The  board  holds  its  regular  sessions  at  the 
capitol,  but  it  may  hold  sessions  in  any  part  of  the  state 
when  necessary  to  facilitate  the  discharge  of  its  business. 

Section  37.  The  board,  or  any  member  thereof,  may  sum- 
mon and  subpoena  witnesses  to  appear  and  testify  and  to 
produce  books,  papers  and  records  of  any  person,  company 
or  corporation  whenever  necessary  in  the  prosecution  of  any 
inquiries  into  matters  which  the  commission  may  properly 
consider.  Any  person  who  disobeys  a  subpoena  or  subpoena 
duces  tecum  or  refuses  to  testify  when  so  required  by  the 
board,   shall  be  guilty  of  a  misdemeanor. 

Section  38.  Penalties  for  wilfully  producing  false  state- 
ments or  evidence,  or  for  testifying  falsely  are  those  pre- 
scribed for  perjury. 

Section  39.  Vacancies  caused  by  the  death,  resignation  or 
removal  of  the  appointive  members  are  filled  by  the  gov- 
ernor, secretary  of  state  and  state  treasurer  for  the  unex- 
pired term  of  the  member  whose  office  is  thus>  made  vacant. 

Section  42.  The  board  meets  on  the  second  Wednesday 
of  each  month  to  pass  upon  all  matters  properly  coming  be- 
fore it  for  consideration  and  the  costs  and  expenses  of 
the  board  are  audited  upon  proper  vouchers. 

Section  44.  Upon  completion  of  the  review  of  the  roll 
prepared  as  in  this  act,  the  board  of  tax  commissioners 
subscribes  to  an  oath  to  the  effect  that  all  property  has  been 
assessed  and  equalized  at  its  true  cash  value  and  that  it  has 
not   knowingly   ignored  ihis   mandate  of  the   law. 

Section  45.  It  is  unlawful  for  any  member  to  accept  any 
free  pass,  frank  or  gratuity  from  any  person  or  corporation 
liable  to  assessment  under  this  act.  Any  member  violating 
this  provision  forfeits  his  office. 

Sections  46-47  require  certain  corporations  to  maintain  an 
office  within  the  state  and  define  the  terms  "persons,"  "com- 
pany," "corporation"  and  "association." 


72  DIGEST  OF   STATE   LEGISLATION 

Section  51.  The  sum  of  twenty  thousand  dollars  or  as 
much  thereof  as  may  be  necessary  to  carry  this  act  into 
effect,   is   hereby   appropriated. 

TEXAS. 

Laws  of  1907,  Chapter  17.  The  state  tax  board  of  Texas 
is  composed  of  the  comptroller  of  public  accounts,  the  secre- 
tary of  state  and  a  third  member  to  be  known  as  the  tax 
commissioner  of  the  state  of  Texas.  The  commissioner 
is  appointed  by  the  governor  for  a  term  of  two  years  and 
receives  an  annual  salary  of  two  thousand  five  hundred  dol- 
lars. A  majority  of  the  board  constitutes  a  quorum.  The 
tax  commissioner  executes  a  bond  in  the  sum  of  ten  thous- 
and   dollars. 

Section  4.     The  powers  and  duties  of  the  board  are: 

1.  To  examine  all  books  and  records  and  examine  such 
witnesses  and  persons  as  may  be  necessary  to  secure  com- 
pliance with  the  laws  of  assessment  and  taxation  in  the 
state. 

2.  To  make  diligent  inquiry  into  the  systems  of  taxation 
in  other  states  and  to  make  such  recommendations  for 
changes  in  the  tax  laws  of  Texas  as  may  from  time  to  time 
seem  expedient. 

3.  To  report  to  the  legislature  at  each  session  the  total 
amount  of  revenue  collected  in  the  state  for  all  purposes, 
the  sources  thereof,  the  amounts  lost  through  defective  col- 
lection, and  such  other  information  relating  to  its  proceed- 
ings, since  the  last  preceding  report,  as  may  be  desirable. 

Section  5.  The  board  or  any  member  thereof,  or  the  state 
revenue  agent,  must  visit,  at  least  once  in  each  year,  such 
counties  of  the  state  as  the  board  or  the  governor  may  direct, 
for  the  purpose  of  investigating  the  operation  and  methods 
of  enforcing  the  revenue  laws. 

Section  6.  The  board,  or  any  member,  may  subpoena  wit- 
nesses, issue  subpoenas  duces  tecum  and  have  access  to  any 
books,  records  or  documents  in  the  possession  of  any  per- 
son, firm  or  corporation,  when  necessary  and  proper  in  the 
prosecution  of  any  injury  under  or  the  execution  of  any 
provision  of  this  act. 


PERMANENT  STATE  TAX  COMMISSIONS.  73 

Section  7.  Any  person  disobeying  any  subpoena  or  order 
of  the  board  may  be  punished   for   contempt  by   the  board/ 

Railroad,  ferry,  bridge  and  turnpike  companies  doing  busi- 
ness in  the  state  are  required  to  make  detailed  reports  to 
the  tax  commissioner  to  be  used  as  a  basis  for  the  taxation 
of  their  intangible  assets.  Upon  receiving  such  statements 
the  tax  commissioner  endorses  thereon  the  date  of'  the  re- 
ceipt thereof  and  then  affixes  his  signature.  The  board 
then  examines  such  statements  and  if  deemed  insufjficient, 
the  necessary  additional  statements  are  forthwith  demanded. 
The  board  then  proceeds  to  value  the  intangible  assets  of 
the  persons  aforesaid.  The  board  apportions  the  taxes  thus 
due  among  the  different  counties. 

An  annual  appropriation  of  eight  hundred  dollars  is  made 
for  the  salary  of  secretary  and  stenographer  for  not  more 
than  four  months  in  each  year. 

VERMONT. 

The  office  of  commissioner  of  state  taxes  was  established 
by  Act  number  3  of  the  Laws  of  1892. 

The  commissioner  of  state  taxes  in  Vermont  is  concerned 
chiefly  with  the  administration  of  the  laws  relating  to  the 
taxation  of  corporations  and  of  legacies  and  inheritances. 
He  appraises  the  property  of  railroad  companies,  steamboat, 
car  and  transportation  companies,  sleeping,  parlor  and  din- 
ing car  companies,  telephone  and  telegraph  companies,  ex- 
press companies,  insurance,  surety  and  guaranty  companies^ 
and  of  building  and  investment  companies.  He  receives 
certain  returns  for  a  basis  of  taxation  from  domestic  and 
foreign  corporations.  Depositors  in  national  banks  also  must 
make  returns  to  the  commissioner  relating  to  their  deposits 
and  the  registrar  of  probate  and  the  local  lister  of  property- 
report  certain  facts  to  him  relating  to  the  estates  of  decedents. 

Public  Statutes,  1906,  section  688.  The  governor  biennial- 
ly, during  the  session  of  the  general  assembly,  with  the  ad- 
victe    and    consent    of    the    senate,    appoints    a    commissioner 


^Contempt.  The  legislature  cannot  confer  upon  the  board  the  power 
to  punish  witnesses  for  contempt  who  fail  to  appear  and  testify  be- 
fore it  or  under  its  direction.  Langenberg  v.  Decker,  131  Ind.  471 » 
31    N.    E.    90,    16    L.    R.    A.    108. 

— ;  6— 


74  DIGEST  OF   STATE   LEGISLATION 

of  state  taxes,  who  holds  office  for  two  years  or  until  his 
successor  is  appointed  and  qualified.  The  said  commissioner 
reports  biennially  to  the  general  assembly. 

Section  689.  The  commissioner  may  examine  any  book, 
paper  or  record  of  a  person  or  corporation  required  by  this 
chapter  to  make  returns  and  pay  a  tax,  concerning  any  mat- 
ter as  to  which  information  is  required  to  carry  out  the 
provisions  of  this  chapter. 

Section  690.  The  commissioner  may  require  any  judge  of 
the  supreme  court  or  superior  judge  to  designate  a  master 
in  chancery  who  may  cite  any  officer,  stockholder,  agent  or 
clerk  of  a  corporation  or  person  required  by  this  chapter 
to  make  returns  or  pay  a  tax,  to  appear  before  him  for 
examination  upon  oath  by  said  commissioner  or  to  produce 
any  book  or  record  concerning  any  matter  as  to  which  in- 
formation is  required  to  carry  out  the  provisions  of  this 
chapter. 

Section  693.  Any  person  who  refuses  to  testify  or  appear 
or  to  show  the  tax  commissioner  such  books  and  records 
as  he  may  call  for  shall  be  fined  not  less  than  five  hundred 
dollars  nor  more  than  five  thousand  dollars. 

Section  694.  If  the  commissioner  finds  that  owing  to  any 
cause  a  tax  paid  is  too  small,  he  assesses  an  additional 
tax,  sufficient  to  cover  the  deficit,  and  must  forthwith  noti- 
"iy  the  parties  so  assessed.  If  the  additional  assessment 
is   not  paid   within  thirty   days   the   usual  penalties   attach. 

Section  696.  The  tax  commissioner  prepares  the  blanks 
required  for  the  statement  of  facts  by  persons  or  corpora- 
tions called  for  in  this  chapter,  and  must,  on  request,  fur- 
nish the  same  to  persons  or  corporations  required  to  pay 
such  tax.  He  may  also  furnish  said  blanks  to  persons  who 
have  acted  as  agents  or  brokers  of  foreign  insurance  or 
guaranty  companies  who  have  solicited  or  done  insurance 
business   within   this   state. 

Section  697.  Every  person  or  corporation  to  whom  the 
commissioner  sends  such  blanks  must  fill  out  the  same  and 
answer    all    interrogatories    contained     therein.      The      same 


PERMANENT  STATE  TAX  COMMISSIONS.  75 

must  be  subscribed  and  sworn  to  by  the  person  or  corpora- 
tion, by  its  clerk,  treasurer  or  other  officer,  making  such  re- 
turn. 

WASHINGTON. 

Laws  of  1905,  Chapter  115,  section  1.  The  state  board  of 
tax  commissioners  consists  of  three  members  who  must 
possess  knowledge  of  the  subject  of  taxation.  They  are  ap- 
pointed by  the  governor  with  the  advice  and  consent  of  the 
senate  and  hold  office  for  four  years.  The  governor  may  re- 
move a  member  for  any  cause  and  no  review  of  such  pro- 
ceedings is  allowed.     Vacancies  are  filled  by  the  governor. 

No  commissioner  may  hold  any  other  office  under  the  gov- 
ernment of  the  United  States,  of  the  state  or  of  any  county 
or  municipal  corporation  within  the  state;  he  must  devote 
his  entire  time  to  the  service  of  the  state  in  performing  the 
duties  prescribed  in  this  act. 

Each  commissioner  must  furnish  a  bond,  payable  to  the 
state  of  Washington,  in  the  sum  of  ten  thousand  dollars, 
with  security  to  be  approved  by  the  governor,  conditioned 
on  the  faithful  performance  of  his  duties,  and  subscribe  to 
an   oath  of  office. 

Section  2.  The  commissioners  shall  have  the  power  and  it 
shall  be  their  duty : 

1.  To  have  general  supervision  of  the  system  of  taxation 
throughout    the    state.^ 

2.  To  have  general  supervision  over  assessors  and  county 
boards  of  equaliaztion  and  the  determination  and  assess- 
ment of  the  taxable  property  in  the  several  counties,  cities 
and  towns  of  the  state  that  all  taxable  property  in  this  state 
shall  be  placed  upon  the  assessment  rolls  and  equalized  be- 
tween persons  and  between  the  different  municipalities  and 
counties  therein. 


^In  the  case  of  the  Great  Northern  Railroad  Company  v.  Snohomish 
County  and  in  another  case  previously  decided,  it  was  held  that  the 
phrase  "general  supervision,"  conferred  more  than  advisory  power 
upon  the  board,  and  that  instructions  sent  from  the  board  to  asses- 
sors must  he  obeyed;  and  it  is  immaterial  that  the  board  deemed 
its   directions  merely  advisory.      102   Pac.   881. 


76  DIGEST  OF   STATE  LEGISLATION 

3.  To  superintend  the  enforcement  of  the  collateral  in- 
heritance tax  law. 

4.  To  confer  with,  advise  and  direct  assessors,  boards  of 
equalization  and  county  commissioners  as  to  their  duties 
under  the  laws  of  tne  state,  and  direct  what  proceedings  and 
prosecutions  shall  be  instituted  to  enforce  the  penalties 
and  liabilities  of  public  officers  or  persons  for  failure  to 
comply  with  its  provisions  governing  the  return,  assessment 
and  taxation  of  property,  and  cause  complaint  to  be  made 
against  assessors  for  their  removal  from  office  for  official 
misconduct  or  neglect  of  duty.  To  carry  out  the  provisions 
hereof  the  board,  or  any  member,  may  call  upon  county 
attorneys  or  the  attorney  general  to  commence  and  carry 
on  prosecutions  for  violations  of  the  laws  relating  to  the 
assessment  and  taxation  of  property. 

5.  To  prescribe  all  forms  and  blanks  to  be- used  in  the 
assessment  and  collection  of  taxes  and  to  recommend  to  the 
legislature  such  changes  as  may  be  deemed  economical  to  the 
state  and  counties  and  all  such  recommendations  shall  be 
accompanied  by  bills  for  this  end. 

6.  The  board  has  power  to  require  county  and  city  of- 
ficers to  report  information  as  to  assessment  of  property,  the 
equalization  of  taxes,  the  expenditure  of  public  funds  and 
such    other    information    as    the   commission    may    request.^ 

7.  To  require  individuals,  partnerships,  companies,  asso- 
ciations and  corporations  to  furnish  data  relating  to  taxes, 
earnings,  expenses,  value  of  property,  capital,  funded  debt 
and  other  facts  so  as  to  ascertain  the  relative  burdens  borne 
by  different  classes  of  property  in  the  state. 

8.  To  summon  witnesses  to  testify  upon  earnings,  taxes 
or  any  matter  deemed  material  to  an  investigation  of  ^the 
tax  system  and  the  expenditure  of  public  funds  for  state, 
county,  district  or  municipal  purposes. 


^An  attempt  to  comply  with  this  provision  has  been  practically- 
fruitless,  owing  to  the  lack  of  comprehensive  and  uniform  methods 
in  keeping  public  accounts.  Methods  of  accoimtintr  in  many  cases  are 
obsolete  and  imintelligible.  A  uniform  system  sliould  be  provided. 
Biennial    Report,     State    Tax    Commission,    1909,    p.    41. 


PERMANENT  STATE  TAX  COMMISSIONS.  77 

9.  To  visit  the  counties  of  the  state  and  investigate  the 
methods  of  tax  assessors  and  discover  wherein  laws  are 
defective  or  improperly  administered. 

10.  To  administer  oaths  to  witnesses.  Falsely  testifying 
shall  be  punished  like  perjury. 

11.  To  investigate  all  complaints  of  illegal,  unjust  or 
excessive  taxation,  and  it  shall  endeavor  to  ascertain  to 
what  extent  the  system  is  unequal  or  oppressive  in  its  oper- 
ation. 

12.  The  county  assessor  furnishes  the  commission  on  the 
completion  of  his  annual  assessment  roll  a  list  of  all  com- 
panies, associations,  individuals,  banks  or  corporations 
whose  assessed  valuation  exceeds  three  thousand  dollars,  to- 
gether with  the  class  of  property  and  the  valuation  placed 
on  the  same  for  assessment  purposes. 

Section  3.  The  board  or  any  member  thereof  tests  the 
work  of  county  assessors  during  the  progress  of  the  assess- 
ment or  when  deemed  necessary,  and  have  all  the  rights  and 
powers  of  the  assessors  for  the  examination  of  persons  and 
property  and  for  the  discovery  of  property  subject  to  tax- 
ation. If  property  has  escaped  assessment  and  the  board 
discovers  the  same,  the  fact  is  laid  before  the  county  as- 
sessor of  the  proper  county  and  if  the  assessor  neglects  or 
refuses  to  correct  the  assessment,  the  board  reports  the  fact 
in  writing  to  the  clerk  of  the  board  of  county  commissioners 
for  review  and  examination  at  the  meeting  of  the  county 
board  for  the  equalization  of  taxes. 

The  members  of  the  state  board  of  tax  commissioners  are 
ex-officio  members  of  the  state  board  of  equalization  and 
the  secretary  of  the  former  acts  as  secretary  of  the  latter 
board. 

Section  4.  The  board  of  tax  commissioners,  at  least  sixty 
days  before  the  meeting  of  the  legislature,  lays  before  the 
governor  in  the  form  of  a  report  such  recommendations  for 
changes  in  the  tax  laws  as  may  be  deemed  advisable,  such 
recommendations  to  be  accompanied  by  carefully  drawn  bills 
necessary  to  carry  the  same  into  effect.  The  board  makes 
investigations  into  the  working  of  the  tax  laws  of  this  and 
other  states  and  foreign  countries. 


78  DIGEST  OF  STATE  LEGISLATION 

Section  5.  One  copy  of  the  report  is  sent  to  each  mem- 
ber of  the  legislature  at  least  twenty  days  before  the  opening 
of  the  session. 

Section  6.  The  members  of  the  board  organize  at  the 
state  capitol  and  adopt  and  use  an  official  seal.  The  board 
may  appoint  a  secretary  who  receives  an  annual  salary  not 
in  excess  of  eighteen  hundred  dollars,  and  it  may  appoint 
such  other  clerks  as  may  be  necessary,  not  exceeding  three 
in  number,  the  aggregate  salary  of  whom  may  not  exceed 
two  thousand  seven  hundred  dollars.  The  board  may  hold 
sessions  at  any  place  in  the  state  when  deemed  necessary 
to  facilitate  the  discharge  of  its  duties.  Each  member  of 
the  board  receives  an  annual  salary  of  three  thousand  dol- 
lars and  traveling  expenses  necessarily  incurred  while  en- 
gaged in  discharging  the  duties  of  his  office.  (As  amended 
by  section  2,    chap.  220,   Laws  of  1907.) 

The  board  is  required  to  assess  annually  the  property 
of  railroad  companies  and  telegraph  companies  doing  busi- 
ness in  the  state.  The  beard  also  ascertains  the  gross  re- 
ceipts of  private  car  companies  and  express  companies  for 
the  purpose  of  taxation.  The  board  also  has  sundry  duties 
to  perform  relating  to  the  collection  of  the  inheritance  tax. 
(See  Laws  of  1907.) 

WEST  VIRGINIA. 

A  special  tax  commission  was  appointed  in  1901.  It  made 
its  report  in  1902. 

Laws  of  1904,  Extra  Session,  chapter  4,  section  1.  The 
governor,  by  and  with  the  advice  and  consent  of  the  senate, 
appoints  one  qualified  elector  of  the  state  to  act  as  s-tate 
tax  commissioner  for  a  term  of  six  years,  at  a  salary  of 
four  thousand  dollars  per  annum.  He  is  not  eligible  to  re- 
appointment. The  person  so  appointed  must  subscribe  to 
the  constitutional  oath  of  office  and  give  bond  in  the  sum  of 
five  thousand  dollars  with  security  to  be  approved  by  the  gov- 
ernor. He  receives  his  actual  and  necessary  traveling  ex- 
penses, not  exceeding  one  thousand  dollars  in  any  one  year, 
and  such  clerical  assistance  as  may  be  necessary. 


PERMANENT  STATE  TAX  COMMISSIONS.  79 

Section  2.  The  tax  commissioner  must  see  that  all  laws 
concerning  the  assessment  and  collection  of  taxes  and  levies, 
whether  of  the  state,  or  of  any  county,  district  or  municipal 
corporation  thereof,  are  faithfully  enforced.  He  advises  the 
auditor  as  to  all   forms  and  blanks  for  the  use  of  assessors. 

He  must  from  time  to  time  visit  the  several  counties 
and  municipal  corporations  of  the  state,  inspect  the  work 
of  assessors,  justices,  prosecuting  attorneys,  clerks  of  court, 
sheriffs,  constables,  collecting  officers  and  commissioners  of 
school  lands  and  confer  with  them  in  regard  to  their  work. 
He  may  require  such  action  of  any  of  the  said  officers 
as  will  tend  to  just  assessments  throughout  the  state  and 
diligent  collection  of  taxes  and  fines.  Upon  request  from 
any  officer  concerned  w^ith  the  assessment  and  collection  of 
taxes  he  must  give  information  and  advice. 

In  case  of  the  failure  of  any  assessor  or  collecting  officer 
in  the  discharge  of  any  duty  imposed  upon  him  by  law,  the 
tax  commissioner  must  proceed  to  enforce  the  penalties  pro- 
vided in  each  case,  including  in  any  proper  case  the  rem^oval 
of  the  officer.  He  may  to  this  end  appear  before  any  court 
having  jurisdiction.  He  may  also  be  heard  before  any  court, 
in    any   proceeding   in   which    abatement   of   taxes    is    sought. 

Section  3.  The  tax  commissioner  must,  when  requested 
by  the  board  or  the  governor,  attend  the  meetings  of  the 
board  of  public  works  when  considering  matters  of  assess- 
ment or  revenue  and  give  such  assistance  as  may  be  re- 
quired. In  case  of  appeal  from  any  assessment  made  by  the 
board  to  any  court  the  tax  commissioner  must  appear  and 
protect  the  interest  of  the  state  or  of  any  county,  district 
or  municipal  corporation  which  may  be  interested.  He  per- 
forms such  duties  relating  to  the  insurance  of  public  buildings 
as  the  governor  may  direct,  and,  upon  the  request  of  the 
auditor  or  treasurer,  assists  such  officer  in  any  matter  relat- 
ing to  the  revenues  of  the  state. 

Section  4.  In  cases  in  which  the  tax  commissioner  may 
appear,  the  prosecuting  attorney  of  the  county  gives  his 
assistance  without  further  compensation. 

Section  o.  The  tax  commissioner  prepares  biennially  and 
transmits    to    the    governor    on    or    before    the    first    day    of 


80  DIGEST   OF   r.TATE   LEGISLATION 

October  next  preceding  the  regular  session  of  the  legislature, 
and  at  such  other  times  as  the  governor  may  require,  a 
report  setting  forth  his  official  transactions  during  the  pre- 
ceding period  not  covered  by  any  former  report.  He  must 
also  therein  give  such  information  concerning  the  working 
of  the  tax  laws  of  the  state  and  recommend  such  changes 
in  the  laws  relating  to  the  assessment  and  collection  of 
taxes  as  he  may  deem  advisable.  He  must  report  upon 
any  special  matter  referred  to  him,  by  the  governor,  auditor 
or  board  of  public  works. 

The  tax  commissioner  may  require  from  any  county,  dis- 
trict, municipal  or  other  officer,  on  forms  prescribed  by  the 
said  commissioner,  such  annual  or  other  reports  as  shall 
enable  him  to  ascertain  the  assessed  and  equalized  valua- 
tions of  all  property  listed  for  taxation  throughout  the  state, 
the  amount  of  taxes  assessed,  collected  and  returned  delin- 
quent and  such  other  matters  as  the  commissioner  may  call 
for.     (As  amended  by  section  5  of  chapter  80,  Laws  of  1907.) 

Section  19.  The  tax  commissioner  communicates  to  the 
circuit  court  and  the  prosecuting  attorney  of  the  county,  any 
instance  of  misconduct  or  neglect  of  official  duty  on  the  part 
of  any  assessor,  justice,  prosecuting  attorney,  clerk  of  court, 
sheriff  or  constable  of  such  county  and  any  evidence  thereof 
of  which  he  may  be  cognizant ;  the  court  investigates  the 
same,  and  if  the  charges  are  found  true,  such  person  for- 
feits a  sum  of  money  not  less  than  one  hundred  dollars 
or  more  than  five  hundred  dollars  and  is  removed  from  office. 
(As  amended  by  section  19  of  chapter  80,  Laws  of  1907.) 

Section  20;  The  tax  commissioner  must  furnish  the  asses- 
sors with  such  printed  forms  for  the  personal  property  books 
and  the  land  books,  and  such  lists  of  taxable  subjects  to 
be  furnished  by  assessors  to  persons  chargeable  with  taxes, 
as  will  procure  a  perfect  assessment  of  all  persons  and 
property   subject  to  taxation   in   the   state. 

The  tax  commissioner  must,  by  letter  or  printed  circular, 
give  such  information  to  assessors  respecting  their  duties  as 
to  him  seem  judicious.  Any  assessor,  failing  to  obey  such 
instructions,  in  so  far  as  they  are  not  contrary  to  law, 
forfeits    a    sum    of    money    as    prescribed    in    the    preceding 


PERMANENT  STATE  TAX  COMMISSIONS.  81 

section,  and  upon  being  convicted  a  second  time  of  a  like 
offense,  is  removed  from  office.  (As  amended  by  section 
20,  chapter  80,  Laws  of  1907.)     , 

Laws  of  1905,  Chapter  35,  Section  84.  The  owners  or 
operators  of  railroads,  car  lines,  telegraph  and  telephone 
lines  and  pipe  lines  are  required  annually  to  return  in  writ- 
ing to  the  board  of  public  works  certain  reports  which  must 
be  delivered  to  the  tax  commissioner.  If  any  owner  or 
operator  fails  to  make  such  return  the  tax  commissioner 
must  take  the  necessary  steps-  to  compel  the  making  thereof 
and  to  enforce  the  penalties  by  law  attached  for  such  failure. 

Laws  of  1905,  Chapter  35,  section  91.  The  tax  commis- 
sioner tabulates,  collects  and  compares  all  returns  made  to 
the  board  of  public  works  before  laying  the  same  before 
said  board,  and  if  such  returns  are  found  by  him  to  be 
defective,  insufficient  or  not  in  compliance  with  law,  he  com- 
pels such  person  to  make  the  returns  in  compliance  with  law. 

Chapter  36,  section  42.  If  any  person  desiring  a  state 
license  of  any  kind  be  dissatisfied  with  the  amount  of  tax 
assessed  thereon  as  stated  in  the  certificate  of  the  clerk 
of  the  county  court,  or  with  any  decision  of  the  clerk  re- 
specting such  license,  or  if  any  person  be  aggrieved  by  the 
assessment  of  a  license  tax,  he  may  apply  to  the  tax  com- 
missioner for  a  review  of  the  decision  of  the  clerk.  The 
commissioner  reviews  the  action  of  the  clerk  and  affirms 
the  same  if  found  to  be  in  accordance  with  law  and  re- 
verses it  if  contrary  to  law,  and  in  the  latter  case  he  issues 
a  certificate  for  such  license  On  such  terms  as  may  be  re- 
quired by  law.  Such  license  may  be  revoked  by  the  tax  com- 
missioner if  the  person  does  not  within  ten  days  comply  with 
the    requirements   of   the    decision. 

Section  70.  The  clerk  (of  the  county  court),  auditor  or 
the  tax  commissioner  may  examine  under  oath  any  appli- 
cant for  a  license  to  carry  on  a  brewery  or  distillery,  touch- 
ing the  productivity  of  such  brewery  or  distillery,  and  he 
may  examine  the  books  of  such  persons  and  institute  other 
necessary    inquiries. 

Laws  of  1908,  Extra  Session,  Chapter  9,  section  2.  The 
tax  commissioner  may  appear  before  the  county  court  at  its 


82  DIGEST  OF   STATE  LEGISLATION 

session  to  make  up  the  statement  relating  to  the  fiscal 
affairs  of  the  county,  and  object  to  any  estimate,  or  pro- 
posed levy,   or  any  item  thereof,   of  such  board. 

Section  10.  The  tax  commissioner  prepares  forms  and 
instructions  for  making  up  the  statement  of  the  county  court 
relating  to  the  fiscal  affairs  of  the  county;  for  making  up 
the  statement  of  the  board  of  education  relating  to  the  fis- 
cal affairs  of  every  district  or  independent  school  district, 
and  for  preparing  the  statement  to  be  made  by  the  common 
council  of  every  municipal  corporation  relating  to  its  fiscal 
affairs,  the  contents  of  all  of  which  statements  are  prescribed 
in  sections  3,  4  and  5  of  this  chapter. 

Chapter  15,  section  4.  The  tax  commissioner  prescribes  the 
forms  of  books  to  be  used  by  the  sheriff,  clerks  and  prose- 
cuting attorney  in  which  a  record  is  kept  of  all  fees,  com- 
missions, costs,  allowances,  percentages,  penalties,  compensa- 
tions to  be  collected  by  them  as  provided  by  law.  These 
books  may  be  examined  by  the  tax  commissioner.  The 
tax  commissioner  also  examines  the  statement  of  the  county 
court,  made  after  examining  the  books  kept  as  aforesaid, 
and  if  he  finds  such  statement  faulty  in  any  material  par- 
ticular he  must  advise  the  county  court  accordingly,  where- 
upon said  statement  is  reheard  and  redetermined  by  said 
court  and  at  such  hearing  the  tax  commissioner  or  his  agent 
may  be  present. 

Section  8.  The  tax  commissioner  is  in  certain  cases  au- 
thorized to  prosecute  sheriffs,  clerks  of  county  court,  clerks 
of  circuit  courts  and  prosecuting  attorneys  on  bonds  by  them 
given,  when  they  fail  in  the  prompt  payment  of  fees  and 
fines    collectible   by   them   under   this   act. 

Chapter^  33.  The  tax  commissioner  is  by  this  chapter 
made,  ex  officio,  the  chief  inspector  and  supervisor  of  pub- 
lic offices.  He  is  required  to  formulate,  prescribe  and  in- 
stall a  system  of  uniform  accounting  and  reporting  for  pub- 
lic officers. 

Appropriation  for  the  expenses  of  the  tax  commission  in 
19'09,  twenty  thousand  dollars;  appropriated  for  the  depart- 
ment   of   public   accounting,    1909,    eight   thousand   dollars. 


PERMANENT  STATE  TAX  COMMISSIONS.  83 

WISCONSIN. 

Chapter  340,  Laws  of  1897,  authorized  the  appointment 
of  the  first  tax  commission  in  Wisconsin  to  hold  otTite 
until  December  31,  1898.  Its  report  was  submittci  to  the 
legislature  of  1890. 

Chapter  206,  laws  of  1899,  created  the  office  of  commis- 
sioner of  taxation  and  first  and  second  commissioners  of 
taxation  to  hold  office  for  a  period  of  ten  years. 

Chapter  380,  J^aws  of  1905.  This  chapter  creates  a  tax- 
commission  to  succeed  and  take  the  place  of  the  commis- 
sioner and  assistant  commissioners  of  taxation  and  the  state 
boards  of  assessment  composed  of  said  commissioner  and 
assistant  commissioners  existing  in  Wisconsin  at  the  time 
of  the  passage  of  this  act.  The  commission  is  composed 
of  three  members,  appointed  by  the  governor,  by  and  with 
the  advice  and  consent  of  the  senate.  The  tenure  of  office 
of  each  commissioner,  after  the  expiration  of  his  first  term, 
is  eight  years,  except  in  case  of  vacancy.  Vacancies  are  filled 
by  the  governor  for  the  unexpired  terms,  subject  to  confir- 
mation by  the  senate.  Each  commissioner  subscribes  to  an 
oath  of  office  and  receives  an  annual  salary  of  five  thousand 
dollars. 

Section  4.  So  far  as  practicable  the  commission  may  not 
be  composed  entirely  of  persons  of  the  same  political  faith 
and  each  member  must  possess  knowledge  of  the  subject  of 
taxation  and  skill  in  matters  pertaining  thereto.  No  per- 
son appointed  as  commissioner  may  hold  any  other  office 
under  the  laws  of  this  state  or  under  the  government  of  the 
United  States  or  of  any  other  state.  Each  commissioner 
devotes  his  entire  time  to  the  duties  of  the  office  and  no 
commissioner  may  hold  any  position  of  trust  or  profit,  en- 
gage in  any  occupation  or  business  interfering  with  or  in- 
consistent with  his  duties,  or  serve  on  or  under  any  com- 
mittee of  any  political  party. 

Section  6.  The  commission  is  required  to  meet  and  or- 
ganize at  the  capitol  and  a  majority  constitutes  a  quorum 
for  the  transaction  of  business.  The  commission  must  be  in 
continuous    session,   except   on   legal   holidays   and    Sundays, 


84  DIGEST   OF   STATE   LEGISLATION 

and  may  hold  sessions  at  any  place  other  than  the  capitol 
when  deemed  necessary  to  facilitate  the  performance  of  its 
duties. 

Section  7.  The  commission  may  appoint  a  secretary  at 
a  salary  of  not  more  than  two  thousand  dollars  per  annum, 
and  three  clerks  who  may  not  receive  more  than  one  thous- 
and five  hundred,  one  thousand  two  hundred  and  one  thous- 
and dollars  per  annum,  respectively.  One  of  these  must  be  a 
stenographer.  The  commission  employs  such  other  persons 
as  experts  and  assistants  as  may  be  necessary  to  perform 
the  duties  required,  and  determines  their  compensation.  The 
commission  has  power  to  make  all  needful  rules,  not  in- 
consistent with   law,   that   may  be  necessary. 

Section  8.  The  commission  has  an  office  in  the  capitol 
and  is  supplied  with  furniture,  books,  periodicals,  stationery 
and  maps.  The  commissioners,  secretary  and  clerks  receive 
from  the  state  their  actual  and  necessary  traveling  expenses 
while   traveling   on    the   business    of   the   commission. 

Section  9.     It  shall  be  the  duty  of  the  commission,  and  it 
shall  have  power  and  authority : 
'      1.     To    have   general    supervision    over   the   administration 
of   the    assessment    and    tax    laws    of   the    state,    over    asses- 
sors,  boards   of   review  and   supervisors    of  assessment,   and 
over   county  boards    in    the   performance   of   their    duties    as 
county  boards  of  assessment,  to  the  end  that  all  assessments 
of  property  be  made  substantially  just  and  equal  at  its  true 
value  in  compliance  with  law. 
1      2.     To    confer    with,    advise    and    direct    assessors,    boards 
I  of  review,    county  boards  of  assessment  and   supervisors   of 
I  assessment  as  to  their  duties  under  the  statutes  of  the  state. 

3.  To  direct  proceedings,  actions  and  prosecutions  to 
enforce  tne  laws  relating  to  the  penalties  and  liabilities  of 
public  officers  and  persons  for  failure  to  comply  with  the 
provisions  of  the  statutes  governing  the  return,  assessment 
and  taxation  of  property;  and  to  cause  complaints  to  be 
made  against  assessing  or  taxing  officers  and  boards  to  the 
proper  circuit  judge  for  their  removal  from  office  for  official 
misconduct   or   neglect   of   duty. 


PERMANENT  STATE  TAX  COMMISSIONS.  85 

4.  To  require  district  attorneys  to  assist  in  the  com- 
mencement and  prosecution  of  actions  for  penalties,  pun- 
ishments and  removals  for  violations  of  the  lav^s  of  the  state 
relating  to  assessment  and  taxation,  in  their  respective  dis- 
tricts. 

5.  To  require  tow^n,  city,  village,  county  and  other  pub- 
lic officers  to  report  information  as  to  the  assessment  of 
property,  the  collection  of  taxes,  receipts  from  licenses, 
and  other  sources,  the  expenditure  of  public  funds  for  all 
purposes,  and  such  other  information  as  may  be  needful  in 
the  work  of  the  commission,  in  such  forms  and  upon  such 
blanks   as   the  commission  may  prescribe. 

6.  To  require  individuals,  partnerships,  companies,  asso- 
ciations and  corporations  to  furnish  information  concern- 
ing their  capital,  funded  debt,  current  assets  and  liabilities, 
taxes  and  all  other  facts  which  may  be  needful  to  enable 
the  commission  to  ascertain  the  relative  burdens  borne  by 
different  kinds   of  property  in   the  state. 

7.  To  summon  witnesses  to  appear  and  give  testimony  and 
to  produce  records,  books  and  documents  relative  to  any 
matter  which  the  commission  has  authority  to  investigate. 

8.  To  cause  depositions  of  witnesses  residing  within  or 
without  tne  state  to  be  taken  on  notice  to  the  interested 
party,  in  the  same  manner  as  depositions  are  taken  in  the 
circuit  court,  relating  to  any  matter  the  commission  has  au- 
thority  to   investigate. 

9.  To  visit  the  counties  in  the  state  unless  prevented  by 
other  official  duties,  for  the  investigation  of  the  work  and 
methods  adopted  by  local  assessors  and  other  taxing  or 
assessing  officers  and  boards  in  the  assessment,  equaliza- 
tion and  taxation  of  real  and  personal  property. 

10.  To  investigate  carefully  where  evasion  or  violation 
of  the  laws  of  assessment  and  taxation  is  alleged,  complained 
of  or  discovered,  and  to  ascertain  wherein  existing  laws  are 
defective    or    improperly   administered. 

11.  To  investigate  the  tax  system  of  other  states  and 
countries  and  to  formulate  and  recommend  such  legislation 
as  may  be  deemed  expedient  to  prevent  evasion  of  assess- 
ment  and   to   secure   equal   taxation   throughout   the    state. 


86  DIGEST  OF   STATE  LEGISLATION 

12.  To  inquire  into  the  system  of  accounting  of  public 
funds  in  use  in  towns,  cities,  villages  and  counties,  and 
devise  and  prescribe  a  uniform  system  of  accounting  of  the 
receipts  and  disbursements  of  the  public  funds  in  the  mu- 
nicipalities  of  the   state. 

13.  To  consult  and'  confer  with  the  governor  of  the  state 
upon  the  subject  of  taxation  and  the  administration  of  the 
tax  laws,  and  furnish  him  with  such  assistance  and  infor- 
mation  as   he  may   require. 

14.  To  transmit  to  the  governor  and  each  member  of  the 
legislature,  thirty  days  before  the  meeting  of  the  legislature, 
the  report  of  the  commission,  showing  the  value  of  all  the 
taxable  property  in  the  state  in  tabulated  form,  with  recom- 
mendations for  improvement  in  the  system  of  taxation,  to- 
gether with  such  measures  as  may  have  been  formulated 
for   the   consideration   of  the  legislature. 

Laws  of  1905,  Chapter  259,  section  1.  The  tax  commis- 
sion may,  upon  complaint  and  after  hearing  satisfactory 
proof  that  the  assessment  in  any  district  is  not  in  substan- 
tial compliance  with  law,  and  that  the  public  interest  would 
be  furthered  by  a  reassessment,  order  a  reassessment  by  such 
person  or  persons  as  the  commission  appoints  for  that  pur- 
pose. Notice  of  the  time  and  place  of  such  hearing  is  mailed 
to  the  chairman  and  clerk  of  the  town,  president  and  clerk 
of  the  village  or  mayor  of  the  city  which  constitutes  or 
includes  such  assessment  district,  not'  less  than  eight  days 
before  the  time  set  for  such  hearing.  The  order  directing 
such  reassessment  is  sent  to  the  supervisor  of  assessment  of 
the  county  in  which  such  district  is  located,  and  to  each 
person  appointed  to  make  such  reassessment.  The  notice 
must  contain  the  names  of  the  said  appointees. 

Chapter  474,  The  assessment  of  taxable  property  in  the 
several  assessment  districts  of  any  county  may  be  reviewed 
by  the  state  board  of  assessment,^  upon  appeal  in  behalf  of 
any  town,   city  or  village   from   the   assessment  or  determi- 


^By  chapter  53,  Laws  of  1909,  the  state  board  of  assessment  is 
abolished  and  its  powers  are  conferred  upon  the  state  tax  commis- 
sion   as    such. 


PERMANENT  STATE  TAX  COMMISSIONS.  87 

nation  of  the  county  board,  and  the  board  of  assessment  may- 
add  to  or  subtract  from  the  amounts  determined  by  the 
county  boards  if  it  appears  that  injustice  has  been  done/ 

Chapter  493.  The  state  board  of  assessment  is  by  the 
provisions  of  this  chapter  required  to  assess  the  property 
of  all  street  railways,  electric  light,  heat  and  power  com- 
panies operated  in  connection  with  street  railways  within 
the  state,  for  taxation  purposes. 

Chapter  494.  The  state  board  of  assessment  is  required 
to  make  an  annual  assessment  of  the  property  of  all  telegraph 
companies  within  the   state  for  taxation  purposes. 

Chapters  111,  112,  113  and  114  of  the  laws  of  1899,  chap- 
ter 35,  laws  of  1903  and  chapter  477,  laws  of  1905,  require 
the  state  board  of  assessment  to  assess  express,  sleeping 
car,  freight  line  and  equipment  companies. 

Chapter  315,  laws  of  1903,  as  amended  by  chapter  216,  laws 
of  1905,  requires  the  state  board  of  assessment  to  assess 
all  railroad  property  and  requires  railroad  companies  to  make 
complete  reports  to  the  board  in  order  that  the  actual  value 
of  their  properties  may  be  ascertained. 

Laws  of  1905,  Chapter  380,  section  10.  Oaths  to  witnesses 
may  be  administered  by  the  secretary  or  any  member  of  the 
commission.  In  case  a  witness  fails  to  obey  any  sum- 
mons to  appear  before  the  commission  or  refuses  to  tes- 
tify before  it  or  produce  records,  books  or  documents  when 
required  to  do  so,  the  attorney  general  institutes  proceed- 
ings in  the  proper  circuit  court  to  compel  obedience  to  any 
summons  or  order  of  the  commission  or  to  punish  wit- 
nesses for  any  such  failure  or  refusal  to  appear.  Penalties 
for  testifying  falsely  to  any  material  matter  under  the  con- 
sideration of  the  commission  are  fhose  prescribed  for  per- 
jury. In  the  discretion  of  the  commission  officers  who  serve 
subpoenas  or  summons  and  witnesses  attending,  receive  the 
same  compensation  as  officers  and  witnesses  in  circuit  courts. 


iThe  fact  that  such  power  of  review  is  vested  in  the  commission 
makes  the  matter  of  appeal  less  cumbersome  than  .the  former  pro- 
ceeding in  circuit  court  and  with  its  superior  facilities  for  acquiring 
information  the  commission  is  presumably  better  qualified  to  conduct 
the  necessary  investigation  than  appointees  of  the  court.  Report  of 
Commission,     1907.     p.    11., 


88  DIGEST  OF  STATE  LEGISLATION 

Laws  of  1901,  Chapter  237,  section  1,  The  commissioner 
and  assistant  commissioners  of  taxation  shall  constitute  a 
state  board  of  assessment  to  assess  the  general  property  of 
the  state  for  the  levying  of  state  taxes.'' 

Section  2.  This  board  has  access  to  all  documents  and 
records  on  file  in  any  department  of  state  as  well  as  to  all 
documents,  papers,  books  and  records  on  file  or  of  record 
in  the  counties,  towns,  villages,  cities  and  assessment  dis- 
tricts  of  the  state. 

Section  3.  The  state  board  of  assessment  meets  on  the 
third  Wednesday  in  May  of  each  year  at  the  capitol  and 
continues  in  session  for  such  period  as  may  be  necessary 
— not  later  than  the  first  day  of  September — for  the  valuation 
of  the  property  of  the  state.  The  secretary  of  state  lays 
before  it  such  facts,  figures  and  statistical  information  relat- 
ing to  valuations  of  property  in  the  several  counties  as  he 
may  possess.  The  board  then  assesses  all  property  in  the 
state  as  nearly  as  possible  at  its  true  value.  Any  errors  of 
over  or  under  assessment  may  be  corrected  when  the  next 
state  assessment  is  made.  The  assessment  list  when  com- 
pleted is  transmitted  by  the  board  to  the  secretary  of  state. 

Section  4.  The  board  may  prescribe  rules  and  regulations 
for  the  making  and  filing  of  complaints  by  counties,  not  in- 
consistent with  the  laws  of  the  state. 

Section  5.  The  board  has  authority  to  direct  that  fees  for 
the  attendance  of  witnesses  and  officers  and  other  expenses 
for  evidence  shall  be  paid  by  the  county  making  the  com- 
plaint to  the  board  which  is  determined  adversely  to  such 
county,  as  justice  may  require,  and  when  such  costs  and 
fees  are  directed  to  be  paid  by  any  county  the  amount  there- 
of is  certificed  to  the  secretary  of  state  and  by  him  appor- 
tioned to  such  county  with  the  state  trtxes  and  levied  and 
collected  upon  the  property  of  the  county  with,  said  state 
taxes. 

Laws  of  1907,  Chapter  522.  The  commission  collects  sta- 
tistics of  recorded  real  estate  sales  in  each  county  and  of 
the  assessed  value  of  the  lands  included  in  such  sales,  to 
be  compiled  by  the  assessment  districts  and  counties  in  tabu- 
lated   form. 


^See   note    page  86. 


PERMANENT  STATE  TAX  COMMISSIONS.  89 

WYOMING. 

Laws  of  1909,  Chapter  66.  One  tax  commissioner  is  ap- 
pointed by  the  governor,  by  and  with  the  consent  of  the 
senate,  for  a  term  of  four  years.  His  annual  salary  is  two 
thousand  five  hundred  dollars.  He  must  possess  knowledge 
of  the  subject  of  taxation  and  training  and  skill  in  mat- 
ters pertaining  thereto.  He  may  hold  no  other  office  un- 
der .the  laws  of  this  state  or  of  the  United  States.  He  may 
hold  no  position  of  trust  or  profit  or  engage  in  no  business 
or  pursuit  inconsistent  with  his  duties,  or  directly  or  in- 
directly serve  on  or  under  any  committee  of  any  political 
party  or  take  part  in  any  political  campaign.  He  must  give 
bond  to  the  state  in  the  sum  of  ten  thousand  dollars. 

Section    5.     Powers    and    duties    of   the    commissioner: 

1.  To    exercise    general    supervision    over   the    administra-  \ 
tion  of  all  tax:  laws,  over  all  county,  town  and  city  assessors 
and  boards  of  equalization,  levy  and  assessment;   to  require 
the   aforementioned   administrative   officers   under  penalty  of     j 
removal   from   office  to   assess   all  property  at.  its   full   cash    / 
value. 

2.  To  confer  with,  advise  and  direct  assessors,  boards  \ 
of  commissioners  and  of  equalization  and  others  making  levies  \ 
and  assessments  of  taxes,  as  to  their  duties. 

3.  To  enforce  penalties  and  forfeitures  against  taxing  \ 
or  assessing  officers,  and  persons  or  agents  of  corporations  \ 
who  fail  or  neglect  to  comply  with  the  provisions  of  law 
relating  to  revenue  and  taxation.  The  commissioner  may 
direct  county  and  prosecuting  attorneys  to  commence  and 
prosecute  actions  for  removal  of  officers  and  punishment  for 
violations  of  the  laws  relating  to  assessment  and  taxation. 

4.  To  require  town,  village,  city,  county  or  other  pub- 
lic officers  to  report  information  relating  to  the  ass'^ess- 
ment  of  property  and  collection  of  taxes  together  with  such 
other  information  as  he  may  deem  advisable  to  call  for. 
The  commissioner  must  furnish  the  blanks.  ' 

5.  To  require  individuals,  co-partnerships,  companies, 
associations  and  corporations  to  report  information  as  to 
their    capital    stock,    funded    debt,    value    of    property,    taxes 

«_7— 


90  DIGEST  OF   STATE   LEGISLATION 

and  other  charges,  and  all  other  information  necessary  to 
enable  the  commissioner  to  ascertain  the  relative  burdens 
borne  by  different  classes  of  property  in  the  state.  In  case 
of  objections  to  the  assessments  as  levied  the  commissioner 
may  look  into   all  the  surrounding  circumstances. 

6.  To  subpoena  witnesses  to  give  testimony,  and  to  pro- 
duce books  and  records  relating  to  any  tax  matter. 

7.  To  take,  or  cause  to  be  taken,  depositions  of  v^itnesses 
in  the  same  manner  as  depositions  in  district  court  are  taken. 

)  8.  The  commissioner  must  visit  every  county  in  the  state 
and  inquire  into  the  method  O'f  administering  the  laws  re- 
lating to   the   levy,   assessment  and  collection  of  taxes,   and 

;  ascertain   if   taxing  officers   comply   therewith. 

9.  To  investigate  the  tax  systems  of  other  states  and 
recommend  to  the  legislature  such  changes  in  the  laws  re- 
lating to  assessment  and  taxation  in  Wyoming  as  he  deems 
expedient. 

10.  To  consult  with  the  governor  and  the  state  board  of 
equalization  on  matters  relating  to  taxation  and  to  furnish 
them    such    information    as   they  may  call    for. 

11.  To  report  on  the  first  of  November  of  each  even  num- 
bered year  to  the  governor  and  the  state  board  of  equal- 
ization and  on  the  first  of  January  in  each  odd  numbered 
year  to  the  legislature,  the  work  of  the  commissioner  dur- 
ing the  preceding  year,  showing  all  taxable  property  in 
the  state  and  the  value  of  the  same.   ^ 

12.  To  require  the  county  auditors  to  file  annually  com- 
plete abstracts  of  all  real  and  personal  property  in  their 
respective  counties  and  also  typewritten  copies  of  the  pro- 
ceedings of  the  county  boards  of  equalization. 

\      13.     To  order  reassessments  when  deemed  necessary  by  said 
Icommissioner. 

14.  To  require  county  assessors  to  place  upon  the  as- 
sessment rolls  property  which  may  have  escaped  assess- 
ment in  previous  years. 

15.  To  inquire  into  the  causes  of  all  complaints  and  to 
institute  the  proper  proceedings  to  remedy  the  same. 

16.  To  administer  oaths  to  witnesses  in  any  matter  be- 
fore the  commissioner  and  to  report  to  the  county  prosecut- 


PERMANENT  STATE  TAX  COMMISSIONS.  91 

ing  attorney   the   name  of  any   witness   who  refuses   or  fails 
to   testify   as    required.     The   county    attorney   thereupon    in 
stitutes   proceedings    to   compel    obedience    from   the   witness. 

17.  The  commissioner  keeps  a  seal  and  an  accurate  record 
of  his  official  proceedings. 

18.  The  commissioner  has  free  access  to  all  county,  city  or 
state  records. 

19.  The  commissioner  must  appraise  all  property  of  rail- 
roads except  such  real  estate  as  is  locally  assessed  accord- 
ing to  the  constitution  of  the  state;  all  telephone  and  tele- 
graph lines  and  property;  the  property  and  income  in  this 
state  of  all  express  companies ;  the  property  of  sleeping  car 
companies  and  private  car  lines  doing  business  in  this  state ; 
the  value  and  gross  products  of  all  mines  within  the  state, 
and  submit  such  appraisement  to  the  state  board  of  equaliza- 
tion in  August  of  each  year.  For  the  purposes  named  here- 
in he  has  access  to  books,  records,  papers  and  documents, 
and  he  may  subpoena  witnesses  in  order  that  he  may  ascer- 
tain the  true  value  of  property. 

Penalties  are  prescribed  for  .refusing  to  appear  before 
the  commissioner  or  to  permit  the  inspection  of  books  and 
records  as  provided  in  the  act. 


92  DIGEST   OF   STATE   LEGISLATION 


SUMMARY 


MEMBERS. 

1.  Number. 

One  in  Connecticut,  Maryland,  Massachusetts,  Vermont, 
West  Virginia  and  Wyoming. 

Three  in  Alabama,  Kansas,  Michigan,  Minnesota,  New 
York,  North  Carolina,  Texas,^  Washington  and  Wis- 
consin. 

Five  In  Indiana,  New  Jersey  and  Oregon. 

2.  Terms  of  Office. 

Two  years   in  Texas  and  Vermont. 

Three  years   in  Massachusetts  and   New.  York. 

Four   years    in    Alabama,    Connecticut,    Indiana,    Kansas, 

Oregon,  Washington  and  Wyoming. 
Five  years   in  New  Jersey. 
Six  years   in   Michigan,   Minnesota,   North   Carolina   and 

West   Virginia. 
Eight  years  in  Wisconsin. 

3.  Qualifications. 

None  prescribed  in  Connecticut,  Maryland,  Massachu- 
setts, New  York,  Texas  and  Vermont. 

(A)  Must  possess  knowledge  of  or  be  skilled  in  matters 
pertaining  to  taxation  in  Alabama,  Kansas,  Minnesota, 
Oregon,  Washington,  Wisconsin  and  Wyoming.     • 

(B)  May  hold  no  other  office  in  Alabama,  Kansas,  Min- 
nesota,  Washington,  Wisconsin   and  Wyoming. 

(C)  Non-partisan  in  Alabama,  Indiana,  Kansas,  Min- 
nesota,  Oregon,   Wisconsin   and   Wyoming. 

(D)  Freeholder  in  Michigan. 


^The  state ,  board    of    taxes    is    composed    of   three   members,    two    ex- 
officio   and    a    third    who    is    known    as   the   tax    commissjoner. 


I'ERMANENT  STATE  TAX  COMMISSIONS.  93 

(E)  Qualified  elector  in  North  Carolina  and  West  Virl 
ginia. 

(F)  Attorney  at  law,  chairman  of  the  board  must  be 
counsellor  at  law  in  New  Jersey. 

4.     Salaries  of  Commissioners. 
$2,(m  in   Vermont. 
$2,400  in  Alabama.' 
$2,500   in   Kansas,    Maryland,    Michigan,   Oregon,   Texas, 

and  Wyoming. 
$3,000    in    Connecticut,    Indiana,    North      Carolina^      and 

Washington. 
$3,500  in  New  Jersey.' 
$4,000   in   West   Virginia. 
$4,500  in  :\Iinnesota. 
$5,000  in  Massachusetts,  New  York  and  Wisconsin, 

Powers  and  Duties. 

Origirml  Assessments. 

The  state  tax  commissions,  or  commissioners,  assess, 
in  the  first  instance,  some  public  utilities  or  other 
classes  of  property  in  Connecticut,  Indiana,  Kansas, 
Maryland,  Massachusetts,  Michigan,  New  York,  Ore- 
gon, Vermont,  Washington,  Wisconsin  and  Wyoming. 

EqiWrlisation. 

They  equalize  or  review,  or  may,  on  appeal,  equalize 
or  review,  local  assessments  in  Alabama,  Indiana,  Kan- 
sas,* Michigan,  Minnesota,  New  Jersey,  New  York, 
North  Carolina,  Oregon,  Washington,  West  Virginia, 
Wisconsin   and   Wyoming. 

Reassessment. 

They  have  power  to  order  or  make  reassessments 
when  necessary  in  Alabama,  Minnesota,  New  Jersey, 
Wisconsin   and  Wyoming. 


^Chairman,     $3,000. 

-The  board  in   North   Carolina  also  acts   as  a  corporation   commission. 

^Chairman,     $5,000. 

*The  state  tax  commission  also  has  power  to  require  any  county 
board  of  equalization  to  reconvene  and  may  order  it  to  raise  or 
lower  the  valuation  of  any  property  when  necessary  to  secure  com- 
pliance   with    law. 


94  DIGEST  OF  STATE  LEGISLATION 

Corporations. 

They  have  power  to  examine  books  of  firms  and  cor- 
porations, or  to  require  them  to  report  information  re- 
lating to  their  financial  affairs,  in  Alabama,  Indiana, 
Kansas,  Michigan,  Minnesota,  New  Jersey,  North 
Carolina,  Oregon,  Texas,  Vermont,  Washington,  Wis- 
consin  and   Wyoming. 

Scope  of  Authority. 

They  have  general  supervision  over  the  assessment 
and  taxation  of  property  in  the  state,  in  Alabama,  Kan- 
sas, Minnesota,  North  Carolina,  Oregon,  Washington, 
Wisconsin  and   Wyoming. 

Local  Assessors. 

They  confer  with,  aid  or  direct  local  assessors,  i:i 
Alabama,  Indiana,  Kansas,  Massachusetts,  Minnesota, 
New  Jersey,  New  York,  North  Carolina,  Oregon, 
Washington  West  Virginia  Wisconsin  and  Wyoming. 

Visit  Counties. 

They  visit  the  several  towns  or  counties  of  the  state 
to  observe  the  manner  in  which  the  tax  laws  are  ad- 
ministered, in  Alabama,  Connecticut,  Indiana,  Kansas, 
Massachusetts,  Michigan,  Minnesota,  New  York,  North 
Carolina,  Oregon,  Texas,  Washington,  West  Virginia, 
Wisconsin  and  Wyoming. 

Enforce  Lazvs. 

They  enforce  laws  and  penalties  relating  to  assess- 
ment and  taxation  in  Alabama,  Indiana,  Kansas,  INIas- 
sachusetts,  Minnesota,  North  Carolina,  Oregon,  Wash- 
ington, West  Virginia,  Wisconsin  and  Wyoming. 

Summon  Witnesses. 

They  have  power  to  summon  or  subpoena  witnesses 
to  testify  before  them,  or  to  administer  «\aths,  In  Ala- 
bama, Connecticut,  Indiana,  Kansas,  Michigan,  Min- 
nesota, New  Jersey,  New  York,  North  Carolina,  Ore- 
gon, Texas,  Vermont,  Washington,  West  Virginia, 
Wisconsin  and  Wyoming. 


PERMANENT  STATE  TAX  COMMISSIONS.  95 

Blanks  and  Forms. 

They  prescribe  books,  blanks  or  forms  for  the  use 
of  taxing  officers,  in  Alabama,  Connecticut,  Indiana, 
Kansas,  Massachusetts,  Michigan,  Minnesota,  New 
York,  Oregon,  Washington,  West  Virginia  and  Wis- 
consin. 
Back  Assessments. 

They  have  power  to  assess  or  order  assessed  prop- 
erty   that   .has    escaped    assessment    in    previous    years, 
in    ^Michigan,    North    Carolina,      West     Virginia      and 
Wyoming. 
Un ifo rm  Accoun ting. 

They  devise   a  uniform   system   of  keeping  accounts 
for   towns,   cities    and   counties    in   Kansas,   West   Vir- 
ginia and   Wisconsin.^ 
Equalization  of  taxes  in  states  not  having  tax  commissions. 

There  are  state  boards  of  equalization  with  more 
or  less  comprehensive  powers  of  review  of  local  or 
county  assessments  in  California,  Colorado,  Idaho, 
Illinois,  Iowa,  Kentucky,  Louisiana,  Maine,  Mis- 
souri, 'Montana,  Nebraska,  New  Hampshire,  North 
Dakota,  Ohio,  Oklahoma,  South  Carolina,  South  Da- 
kota,   Tennessee   and  Utah. 

There  is  no  state  equalization,  strictly  so-called,  in 
Arkansas,  Delaware,  Florida,  Mississippi,  Pennsylvania, 
and  Nevada. 

There   is   no   equalization   of   assessments,   strictly  so 
called,  in  Rhode  Island,  Virginia  and  Georgia. 
Members. 

State  boards  of  equalization  are  composed  of  state 
officers,  ex-officio,  in  Colorado,  Idaho,  Iowa,  Missouri, 
Montana,  Nebraska,  North  Dakota,  Ohio,  Oklahoma, 
South   Dakota  and  Tennessee. 


^They  may  require  certain  reports  relating  to  finances  from  towns 
and  cities,  on  forms  prescribed  by  the  commissions,  or  commission- 
ers, in  Connecticut,  Oregon,  Washington  and  Wyoming.  (See  foot- 
note, page  76.)                  ;     t*»I!*     •             .","'•• 


•  •     • 

•  •    •« 

•  •  •  • 


96  DIGEST  OF   STATE  LEGISLATION 

They  are  elected  by  popular  vote  in  California,  Il- 
linois,   Louisiana  and   Ohio/ 

The  board  is  elected  by  the  legislature   in  Maine. 

The  state  board  is  composed  of  ex-officio  members 
of  the  county  boards  in  South  Carolina. 

They  are  appointed  (1)  by  the  governor  in  Ken- 
tucky and  Utah;  (2)  by  the  supreme  court  in  New 
Hampshire. 


iQhio  has  a  decennial  state  board  whose  members  are  elected  by 
popular  vote.  But  the  board  that  annually  enualizes  the  assessments 
of  railroad  property.  ,gnd.  bank  shares  ^is^-;  composed  of  state  officers 
ex  officio.  ^  '    '  "" 


UNIVEESii  X   OF  CALIFOKNIA  LIBKAEY, 
BERKELEY 


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^\im^  ^% 


27 


50m-8,'26 


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l\  8545 


